Netherlands: Old taxpayer portal used for filing VAT returns will close 1 July 2024

The Dutch tax authorities announced that the old taxpayer portal that was still available for a specific group of taxpayers, will close completely as of 1 July 2024.

From that date onwards, taxpayers will no longer be able to log into the tax authorities’ site with only a username and password. The announced closure also applies to the specific portal for One-Stop-Shop (OSS) registration requests and the filing of associated reports (the OSS returns). The OSS portal is currently used by businesses established outside the Netherlands. It has also been announced that the way in which value added tax (VAT) groups can file VAT returns in the new portal will eventually change.

Options for filing returns electronically

Filing VAT returns, EC sales lists, or OSS returns via the old portal will no longer be possible from 1 July 2024 for all taxpayers. Options to continue filing these returns include:

• Applying for eRecognition in good time by means of the new option. After obtaining the eRecognition key, the taxpayer can file tax returns via the new portal.
• Using the ERP software that has a connection / certificate for electronic communication with the tax authorities. After setting this up, the taxpayer can file tax returns electronically to the tax authorities directly.
• Using an intermediary that has its own software for filing tax returns directly to the tax authorities on behalf of taxpayers.

For VAT groups that file VAT returns via the new portal, nothing will change on 1 July 2024. The tax authorities announced that the workaround that has been created will—in time—no longer be possible, since VAT groups have also been able to apply for an eRecognition tool via the new option since 28 February 2024. A date for phasing out the workaround has not yet been announced.

Read a March 2024 report [PDF 58 KB] prepared by the KPMG member firm in the Netherlands