eHerkenning for tax service providers (chain authorisation)
Learn more about eHerkenning
Most tax service providers use accounting software to file tax returns for their clients. But you can also log in with eHerkenning on behalf of your client.
Most recently updated on: 24 April 2024
Chain authorisation with permission from your client
eHerkenning allows you to file a tax return for your client via Mijn Belastingdienst Zakelijk or Mijn Belastingdienst. As a representative of your client, you can also file excise and consumer tax returns via Mijn Douane. You need permission to log in on behalf of your client.
You arrange this permission through 'chain authorisation'. For this you complete a form together with your client. Your eHerkenning supplier knows how to arrange this.
Please note!
On 1 July 2024, we will permanently close the old portal for entrepreneurs. On 1 July 2024, the secure place on our website where entrepreneurs from outside the European Union (EU) submit a VAT declaration for the EU VAT One Stop Shop will also close. See also:
Chain authorisation for clients without a KVK number
Since 29 January 2024, eHerkenning is also available for clients that are not registered with the Netherlands Chamber of Commerce (KVK). And since 28 February 2024 also for fiscal unities for VAT purposes. This means that, through chain authorisation, you can log in to the Netherlands Tax Administration on behalf of clients without a KVK number.
Chain authorisation for tax service providers without a KVK number
Currently, chain authorisation is only available to tax service providers with a KVK number. Are you not registered with KVK, for example because you are established abroad? In that case, unfortunately you currently cannot yet log in on behalf of a client through chain authorisation. As soon as we know when chain authorisation is available to you, we will publish it on this page.
Alternative solution without chain authorisation
There is an alternative solution for you to (temporary) take care of your client's tax affairs without chain authorisation:
- You purchase (Dutch) commercial software which enables you to file a tax return on your client's behalf. Select a software package that does not require foreign tax service providers to obtain a Public Key Infrastructure (PKI) services server certificate from the Dutch government ('PKIoverheid').
Logging in to the European customs portals
You can use eHerkenning to log in to the EU Trader Portal and EU Customs Trader Portal on behalf of your client. You have to make sure all parties have a valid EORI number.
Separate application procedure for eHerkenning
Some companies and organisations apply for eHerkenning via a separate procedure. More information can be found at How to apply for eHerkenning.