Global

Details

  • Service: Tax, Global Indirect Tax, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 11/15/2013

Netherlands - Electronic filing required for VAT returns/EC sales  

November 15:  Entrepreneurs subject to value added tax (VAT) but not “established”―for VAT purposes―in the Netherlands must file their VAT returns / EC sales lists electronically (and not on paper forms) beginning 1 January 2014.

The Dutch tax authorities will, in December 2013, provide these VAT entrepreneurs with a user name and password for a web-based portal that is to be used for the VAT return / EC sales list filings. The deadlines for filing and payment will not change.

KPMG observation

The web-based portal has limited functionalities for uploading information. Due to these limits, the Dutch tax authorities may ask questions more frequently. Taxpayers that may be in a “significant” VAT refundable position may want to could consider entering into certain agreements with the Dutch tax authorities to avoid delays of refunds.


The web-based portal also is able to accept EC sales lists with a maximum number of 99 VAT identification numbers.



For more information, contact a KPMG tax professional in the Netherlands:


Joost Willemsen

+31 (0)40 250 2423


Mathijs Horsthuis

+31 (0) 40 250 2478




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Washington, DC 20006.

 

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