As of 1 July 2024, the current login portal (old entrepreneurs’ portal) of the Dutch tax authorities can no longer be used for filing Dutch VAT returns and the EU VAT One Stop Shop (OSS) returns by VAT entrepreneurs that cannot be registered with the Dutch Chamber of Commerce (“KVK”). If an entrepreneur is not established in the Netherlands, for example a foreign legal entity, it is not able to register with the KVK. Registration with the KVK was in the past necessary to request an ‘eHerkenning’ account, and an eHerkenning account was necessary to use the new portal ‘Mijn Belastingdienst Zakelijk’ to file certain tax returns. It is no longer a requirement to be registered with the KVK to apply for an eHerkenning account. The old portal will be closed and foreign entrepreneurs can apply for an eHerkenning account in order to make use of the new portal. Therefore, if foreign entrepreneurs would like to keep filing the Dutch VAT returns and OSS returns themselves, they are obliged to timely switch to the new portal ‘Mijn Belastingdienst Zakelijk’ to arrange their tax affairs. As mentioned, to log into the ‘Mijn Belastingdienst Zakelijk’ portal, you need to apply for eRecognition (‘eHerkenning’). We recommend switching as soon as possible if you would like to use eHerkenning as we see entrepreneurs struggling with setting up eHerkenning. The new portal is not the only way to file the returns. You could also purchase specific tax compliance software to file the returns or arrange your tax affairs via a tax service provider. In both cases, no application for eHerkenning is necessary. Several points of attention are set out below. 

Why is the old entrepreneurs’ portal replaced by the new portal Mijn Belastingdienst Zakelijk? 

Mijn Belastingdienst Zakelijk is the new portal for all of your business tax affairs. This new portal meets the latest privacy and security requirements and is more user-friendly. It allows you, for example, to save, modify and review your tax returns at any time. In addition, Mijn Belastingdienst Zakelijk works better on tablets and smartphones. 

What is eHerkenning? 

eHerkenning is a login tool that allows entrepreneurs to safely and reliably log in to governmental organizations. Please note that eHerkenning has four different levels of reliability. Reliability three (EH3) is the minimum requirement to be able to file a VAT return with the Dutch tax authorities. eHerkenning is personal and applies per legal person and per service and may not be shared or transferred. If a VAT fiscal unity is present, only one of the entities must have (or apply for) eHerkenning. The VAT identification number of this specific entity, and therefore not the fiscal unity, will be used to log in on behalf of the VAT fiscal unity. 

When do you need eHerkenning?

You need eHerkenning to log in to Mijn Belastingdienst Zakelijk, to file your Dutch VAT returns, payroll tax returns or dividend tax returns. Moreover, for filing excise duty returns via ‘Mijn Douane’ eHerkenning is obliged. In addition, you need eHerkenning and a valid EORI number to apply for certain customs authorizations and binding tariff information in the EU Trader Portal and EU Customs Trader Portal. 

What do you need to apply for eHerkenning without KVK number?

When applying for eHerkenning without KVK registration number, you need the registration number you received from the Dutch tax authorities. If you have a VAT identification number, the first nine digits of the VAT number (before the letter B) make up your registration number. If you have registered for the OSS, you will find your registration number in the letter you have received after registering with the Dutch tax authorities via the ‘Registration form Foreign companies’. Please note that your registration number for the non-EU scheme and the Import scheme is not the same as the participant number that the Dutch tax authorities communicated after the OSS registration. Finally, if you have registered for the dividend tax refund, your registration number is included in the letter you have received from the Dutch tax authorities after your registration. 

How do you apply for eHerkenning? 

The government does not issue eHerkenning itself. eHerkenning is therefore not obtained from the government, but from an approved supplier. You can apply for eHerkenning without a KVK registration from six government-approved suppliers. All suppliers meet the same requirements, but compete with each other on the type of application method and price, among other things. The application itself may take several days, depending on the supplier.

Alternative options for eHerkenning 

If eHerkenning is not desirable or suitable for you, there are two options:

  1. Use a tax service provider, such as RSM, to file VAT returns and OSS returns on your behalf. In that case you do not need to apply for eHerkenning yourself. The tax service provider does have eHerkenning. In some cases a chain authorisation (‘Ketenmachtiging’) must be set up, for example to file the EU OSS return.
  2. Use specific accounting software that enables an entrepreneur to file tax returns using its own administration software. The use of Standard Business Reporting (SBR) is obliged. The software of the entrepreneur must be able to send information directly to the Dutch tax authorities (using Digipoort). Obtaining a PKI certificate is required for this purpose. 

Next steps

We advise to set the wheels in motion on short notice for the new filing mechanism to make sure the necessary tax returns can be sent to the Dutch tax authorities after 1 July 2024. In case you have any questions, please contact your RSM advisor.