Report amounts paid to third parties by 31 January

Banknotes 1

Report amounts paid to third parties by 31 January

Are you an entrepreneur and do not have any staff (i.e. you do not have a payroll tax number) and have received an invitation from the Tax and Customs Administration to provide data of amounts paid to third parties for 2024? Then you are obliged to submit these data (without BSN!) to the Tax and Customs Administration no later than 31 January 2025. If you have not received an invitation to do so, you are allowed to submit this data. The data concern the date on which and the name, address and date of birth of the person to whom you paid the amount. This mainly concerns payments that generally fall under the taxable result from other activities. Excluded in particular are payments to employees, artists, professional athletes, volunteers and persons who have issued a VAT invoice. Data on persons issuing invoices without VAT, not issuing invoices or invoices with VAT transferred must therefore be submitted.

Tip
You can submit the 2024 data digitally via the data portal or via Digipoort. If you want to submit data via Digipoort, you will need a PKIoverheid services certificate. If you do not (yet) have one, you can apply for this certificate from Logius.