When you post, hire out or second personnel in or to the Netherlands then the recipient may request you to open a g-rekening (g-account). A g-rekening is a frozen account that you can use solely to make payroll taxes (loonheffingen) or VAT (btw) payments to us.
The recipient deposits the estimated amount of payroll taxes or VAT payments into your g-rekening. You can use this amount solely to pay payroll taxes or VAT. Should you fail to make these payments then we will not be able to hold the recipient liable for the amount the recipient has deposited into the g-rekening.
Paying payroll tax return or VAT return
We ask you to enter specific information when making a payment payroll taxes or VAT return using a g-rekening.
Enter the following when making a payroll tax payment:
- the payment reference (betalingskenmerk) of the return period you are due to pay
The payment reference can be found in the annual 'Aangiftebrief loonheffingen' (payroll tax return letter).
Enter the following when making a VAT payment:
- the declaration number (aangiftenummer) that appears on your invitation to file a VAT return, or
- the payment reference of the return period you are due to pay
The payment reference can be found in the annual 'Aangiftebrief omzetbelasting' (VAT return letter).
If you do not enter the payment reference or declaration number we do not know what you are paying for. We will then refund the amount to your g-rekening. You may then receive an additional assessment (naheffingsaanslag) because, according to our system, you did not pay.
Paying additional tax assessment for payroll tax or VAT
Do you want to pay an additional tax assessment for payroll tax or VAT from a g-rekening? Then enter with the payment:
- the assessment number that appears on the additional tax assessment, or
- the payment reference stated in the enclosed payment information
If you can't remember which payment reference belongs to which tax return or additional tax assessment, use the 'Zoekhulp betalingskenmerk' (only available in Dutch) function to find it out.
How to apply for a g-rekening?
You can apply for a g-rekening using the 'Aanvraag g-rekening' form (Application for G-account), only available in Dutch.