Deferment of data submission on payments made to third parties

Local contact

EY Netherlands

22 Feb 2023
Subject Tax updates
Categories Tax

For companies that have not yet supplied the tax authorities with information on payments made to third parties, a deferment may be obtained on request

In certain cases, employers responsible for tax withholding who make payments to people who are not employees are required to inform the Tax and Customs Administration of these payments. Payments made in 2022 should have been reported to the tax authorities before 1 February 2023.

Organisations that have not met this deadline can request a deferral. This can be done in two ways:

  • By sending a letter to your tax office requesting an extension. The letter must also state the reason for the deferment.
  • By calling the Tax Information Line (Belastingtelefoon). 

Further information (in Dutch) can be found on the website of the Netherlands Tax and Customs Administration.

Are you struggling with the reporting requirement because you don’t have all the necessary information? The tax authorities recently published a FAQ document with answers to "frequently asked questions" (in Dutch). This document also includes the question of what to enter if you do not have all the details of the contracted party (question 7). The tax authorities have provided "dummy data" for some of this information (e.g. BSN, date of birth, address, et cetera).