Mandatory declaration of payments to third parties

Have you made payments to someone you did not have a (deemed) employment relationship with or who worked for you as a self-employed person in 2023? Then you may be required report those amounts to the DTA this month, i.e. by 31 January 2024 at the latest. This is referred to as the ‘obligation to report information'.

When does the obligation to report information apply?

You must submit a report with the DTA if the recipient of the payment meets the following criteria:

  • The recipient of the payment is a natural person;
  • The recipient of the payment does not have a (deemed) employment relationship with you;
  • The recipient of the payment does not invoice or sends an invoice without VAT, as in the case of exempt services or if the small business scheme (“KOR”) applies.

To whom does the obligation to report information apply?

The obligation applies to two groups that have a duty of administration: 

  • withholding agents, or (legal) persons with a payroll tax number, and 
  • certain collective management organisations (CMOs). 

The obligation to report information does not apply to an employer residing or established outside the Netherlands that is not registered as a withholding agent in the Netherlands.

For which payments does the obligation to report information not apply?

Certain payments do not need to be reported to the DTA. These include payments for volunteer work, payments for work and services in respect of which an invoice was issued with turnover tax (VAT), payments for work and services performed as an employee, and copyright fees.

What data must be submitted?

The following data must be provided to the DTA:

  •  name, address, BSN and date of birth of the recipient of the payment,
  •  the amounts paid in the calendar year including any expense allowances, 
  • date on which the payment was made. 

When must the data be submitted?

If you made such payments to third parties in 2023, you must submit the relevant data to the DTA in January 2024 (no later than 31 January 2024!). You must do this of your own accord; do not wait until requested to do so by the DTA. If you fail to submit the data by the above deadline, you may be subject to penalties.

Do you have any questions?

If you have any questions regarding the obligation to report information, please contact one of our specialists.