eRecognition (eHerkenning)

eRecognition (eHerkenning) for foreign companies

Robert-Jan Brethouwer
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eRecognition (eHerkenning) for foreign companies
Since January 1st, 2022, both entrepreneurs based in the Netherlands and foreign entrepreneurs with a Dutch establishment (registered with the Chamber of Commerce (CoC)) can no longer use the Tax and Customs Administration's old entrepreneur portal for their VAT returns. They have to submit their VAT returns using a new method: eRecognition (eHerkenning) on Mijn Belastingdienst Zakelijk.
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Foreign businesses without a Dutch branch, previously did not have access to eRecognition and could still use the old portal for their VAT returns, passing on bank account information and submitting supplementary VAT returns.

Closure of the entrepreneur portal and switch to Mijn Belastingdienst Zakelijk 

The Dutch Tax authorities have announced that, on July 1st, 2024, the old entrepreneur portal will be permanently closed. Access to the secure section on the Dutch tax authorities website will close for entrepreneurs established outside the EU, who file returns for the EU VAT one-stop-shop system (OSS). This means that foreign entrepreneurs without a Dutch branch must switch to Mijn Belastingdienst Zakelijk in time and, from now on, are required to log in with eRecognition level 3. Login credentials from the old portal will no longer be valid on Mijn Belastingdienst Zakelijk, starting July 1st, 2024. 

eRecognition accessible for non-CoC-registered businesses and organizations 

As of January 29th, 2024, eRecognition is also available to foreign companies not registered with the Chamber of Commerce, so that they can log in to Mijn Belastingdienst Zakelijk. As a result, eRecognition is now also accessible to: 

  • Legal forms that are not required to register with the Chamber of Commerce: sole traders, partnerships, associations with limited legal capacity, and churches. 
  • Legal forms that cannot register with the Chamber of Commerce: cooperation agreements, European companies (Societas European), European economic interest groupings, foreign legal forms, fiscal units for VAT, and common account funds. 
  • VAT groups are expected to be able to apply for eRecognition for VAT in early March 2024. More information on this will follow. 
  • Tax service providers without a Chamber of Commerce registration number who wish to log in with eHerkenning on behalf of a client. 

Do you need help with applying for eRecognition? 

Of course, we are ready to assist you with this transition or other related questions, such as applying for eRecognition, obtaining chain authorization for (I)OSS registration or filing VAT returns. 

Contact us