As of 2022 the current login portal of the Dutch Tax Authorities can no longer be used for filing VAT returns by Dutch entrepreneurs with a Chamber of Commerce registration. Upon using the new portal on My Tax Service Business (Mijn Belastingdienst Zakelijk) eRecognition (in Dutch: eHerkenning) with reliability level 3 is mandatory when logging in. VAT-registered entrepreneurs with a sole proprietorship are exempt from using eRecognition, they can also log in with their so called DigiD account. A number of points of attention are set out below.

What is eRecognition?

eRecognition is a login tool that allows entrepreneurs to log in safely and reliably to governmental organisations. It is available for both sole traders as well as legal entities. It is important to note that eRecognition has four different levels of reliability. Please consider carefully which level of reliability you require. Reliability level 3 is the minimum required to be able to file a VAT return with the Dutch Tax Authorities. eRecognition is personal and is applied for per (legal) person and per service and must not be shared or transferred. If a tax consultant files your tax return, you do not need eRecognition yourself. The tax service provider does need eRecognition and a chain authorisation. If a fiscal unity for VAT is present, one of the entities must have (or apply for) eRecognition. The VAT ID number of this particular entity, and therefore not the fiscal unity, will be used to log in on behalf of the fiscal unity. If a fiscal unity for corporate income tax purposes if involved, it is possible to apply for eRecognition for the tax number (RSIN) of the parent company of the fiscal unity.

How do you apply for eRecognition?

The government does not issue eRecognition. eRecognition is therefore not requested for from the government but from an approved supplier. You can find a list of approved suppliers on the eRecognition website. The application may take several days, depending on the supplier.

For logging in with eRecognition at the Tax Authorities you can choose between a full eRecognition tool EH3 or the limited Tax Office EH3 tool. If you only use eRecognition to file your tax returns you can choose the special limited Tax Office EH3 login tool. It is important to note that it is not possible to log in to  other government agencies with this tool. Also note that applying for eRecognition is currently only available to Dutch entrepreneurs with a Chamber of Commerce registration. In case of other specific situations, please contact us.

What does eRecognition cost?

The costs for eRecognition depend on the provider and the level of reliability that you purchase. In order to compensate entrepreneurs there is a compensation scheme. All entrepreneurs who only need eRecognition to file VAT returns via My Tax and Customs Administration Business and have purchased the special limited tax office EH3 login tool for this purpose can make use of this scheme. The compensation scheme can be applied for until July 2022 via the website of the Netherlands Enterprise Agency (Rijksdienst voor Ondernemend Nederland). Sole proprietorships can continue to file VAT returns free of charge by using their DigiD.

eRecognition for tax advisors

If a tax consultant files your tax return on your behalf you do not need eRecognition yourself. The tax service provider does have eRecognition and in some cases needs a chain authorisation, for example to file the OSS declaration for distance selling.  

eRecognition for foreign companies

Foreign companies without a Chamber of Commerce registration cannot apply for eRecognition yet. They will have to log in with a European recognized login tool. With a European recognized login tool you can log into portals of various EU and EEA countries to arrange online business with Dutch governmental agencies. The recognised login tools differ per country. Where applicable, it is advisable to use other software or a local advisor to file a declaration.

The government has made usage of eRecognition mandatory and more and more governmental organizations are asking to log in with eRecognition. It is important to prepare the switch in time. RSM will gladly assist you with this.