Vanoers.comInternational businessUpdate: Reporting obligation in VAT Reverse Charge situations

Update: Reporting obligation in VAT Reverse Charge situations  

Tax

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.

More information

If you have any questions about these changes, please contact us. We will be happy to advise you. You can contact us via e-mail: info@vanoers.nl.

Kevin Treuren
VAT specialist
  • icon
Kevin Treuren

Van Oers
Fill out the form and one of our advisors will contact you as soon as possible.

  • Dit veld is bedoeld voor validatiedoeleinden en moet niet worden gewijzigd.

Kevin Treuren
Kevin Treuren | VAT specialist
Want to know more?
Reach out to our specialists and ask your questions. We are here to help you.