Update: Reporting obligation in VAT Reverse Charge situations

Kevin Treuren

VAT specialist

7 maa. `24

In a previous article, we informed you that even in VAT reverse charge situations, a “notification of payments to third parties” must be submitted. Meanwhile, it has become clear how the Tax Authority handles situations where no notification of payments to third parties has been submitted in the past for VAT reverse charge situations.

Update

According to recent communications from the professional organization for accounting firms, SRA, the Tax Authority:

States that, for VAT reverse charge situations, a “notification of payments to third parties” 2022 should be submitted (if not done already). Please consult your tax office for making tailored arrangements and determine the procedure for submitting the notification.
No mass extension is granted for the submission of a “notification of payments to third parties” in VAT reverse charge situations. Therefore, submit this notification as soon as possible, or request an extension for providing the data from your tax office.

Instead of contacting your specific tax office, it is also possible to reach out via email to the Tax Authority or contact the Tax Information line (0800-0543) for both matters

Finally

If you make payments to individuals who are not in an employment relationship with you but have issued invoices with reverse-charged VAT to you? And you have not yet reported the amount in the “notification of payments to third parties”, you should to so to prevent potential sanctions from the Tax Authority.