How to file a digital VAT return

You file VAT returns in a digital portal. Find out how to file a VAT return by clicking on the situation that applies to you. Check where you must log in and whether you need eHerkenning or DigiD.

Entrepreneurs registered with the KVK: logging in with eHerkenning or DigiD?

Entrepreneurs who are registered with the Netherlands Chamber of Commerce (KVK) can file their VAT returns in the new Mijn Belastingdienst Zakelijk entrepreneurs’ portal. Click on your situation and check whether you must log in with eHerkenning (digital recognition authentication) or DigiD (Digital Identification).

  • You are liable for VAT, you have an establishment in the Netherlands and your company IS NOT a sole proprietorship.

    You must log in to Mijn Belastingdienst Zakelijk using eHerkenning assurance level 3. Because you are registered with the KVK you can easily apply for eHerkenning. On belastingdienst.nl/eherkenning you will find more information on eHerkenning and how to apply for this login (only available in Dutch).

    Click on the button Mijn Belastingdienst Zakelijk (opens new window):

    Mijn Belastingdienst Zakelijk

    1. Select 'Inloggen met eHerkenning'.
    2. In the dropdown menu, select the supplier from whom you purchased eHerkenning.
    3. Log in with the log-in credentials provided by this supplier.

    Organisations that must log in to Mijn Belastingdienst Zakelijk with eHerkenning

    • private limited company (BV)
    • company with an establishment in the Netherlands
    • non-resident company with or without an establishment in the Netherlands, insofar as it provides labour in the Netherlands (see WAADI Act at kvk.nl)
    • High Council of State (Hoog College van Staat)
    • limited partnership (CV)
    • European Cooperative Society (SCE)
    • European Economic Interest Grouping (EEIG) with an establishment in the Netherlands
    • European public limited-liability company (Societas Europaea) with its registered office in the Netherlands
    • public entity on the basis of a joint arrangement (Joint Regulations Act (WGR)) and carrying out commercial activities
    • municipality
    • discontinued company
    • partnership (if registered at the KVK in connection with economic activities)
    • public limited company (NV)
    • mutual insurance association (onderlinge waarborgmaatschappij)
    • public body
    • other legal entity governed by private law
    • other body governed by public law
    • province
    • shipping company (with its registered office in the Netherlands)
    • national government (Rijk)
    • foundation
    • general partnership (VOF)
    • association with full legal capacity
    • association with limited legal capacity, registered with the KVK
    • water board (waterschap)

    A tax service provider takes care of your VAT affairs

    In that case, you do not have to apply for eHerkenning yourself. Discuss the possibilities with your tax service provider.

  • You are liable for VAT, you have an establishment in the Netherlands and your company IS a sole proprietorship

    You must log in to Mijn Belastingdienst Zakelijk using DigiD. On digid.nl you will find all the information you need.

    It is also possible to log in with eHerkenning. This is not mandatory.

    Click on the button Mijn Belastingdienst Zakelijk (opens new window):

    Mijn Belastingdienst Zakelijk

    1. Select 'Inloggen met DigiD'.
    2. Log in.

    Entrepreneurs who must log in to Mijn Belastingdienst Zakelijk with DigiD

    • sole proprietors
    • self-employed workers without employees

    Please note!

    In addition to your sole proprietorship, do you also have one or more companies with a different legal form, such as a general partnership (VOF), private limited company (BV) or partnership (maatschap)? If so, you must log in to Mijn Belastingdienst Zakelijk with eHerkenning for those companies. With DigiD you can only log in to Mijn Belastingdienst Zakelijk for a sole proprietorship. For further details on eHerkenning go to belastingdienst.nl/eherkenning (only available in Dutch)

Exceptions

Special login procedures for Mijn Belastingdienst Zakelijk apply for a few types of organisations that have to file a VAT return, such as solar panel owners and religious organisations. Click on your situation and check whether to log in with eHerkenning or DigiD.

  • You are a private solar panel owner

    As a private solar panel owner, you are not an entrepreneur for income tax purposes, and you cannot register with the KVK. You must, however, file a VAT return because you feed energy back into the grid in return for payment.

    To reclaim VAT, you either receive a paper VAT return by post or you file a digital return in Mijn Belastingdienst Zakelijk. You then log in with DigiD. On digid.nl you will find all the information you need.

    This is how you log in

    Click on the button Mijn Belastingdienst Zakelijk (opens new window):

    Mijn Belastingdienst Zakelijk

    1. Select 'Inloggen met DigiD'.
    2. Log in.

    First-time solar panel purchase

    If you are buying solar panels for the first time, you can reclaim the VAT on the purchase. For this you can use the form 'Opgaaf zonnepaneelhouders voor particulieren' . With this form, you register as an entrepreneur so as to be able to reclaim VAT later on the electricity-generating capacity you fed back into the grid.

    If you arrange for someone else (e.g., the installation company) to fill out the statement 'Opgaaf zonnepaneelhouders voor particulieren' for you, bear in mind that you will have to reclaim VAT yourself with DigiD via Mijn Belastingdienst Zakelijk. Because you need to log in with your DigiD, someone else cannot do this for you.

    VAT exemption: the small business scheme (KOR)

    You can also choose to use the small business scheme (KOR) to be exempt from VAT. Go to 'Kleineondernemersregeling (KOR)' for more information (only available in Dutch).

  • You are a solar panel owner via a VVE or a company

    You must file a VAT return via Mijn Belastingdienst Zakelijk because you feed back energy into the grid. Because your owners’ association (VVE) or company is registered with the KVK, a legitimate representative can easily apply for eHerkenning on behalf of the VVE or company. To log in to Mijn Belastingdienst Zakelijk with eHerkenning you need assurance level 3. At belastingdienst.nl/eherkenning you will find more information on eHerkenning and how to apply for this login (only available in Dutch).

    This is how you log in

    Click on the button Mijn Belastingdienst Zakelijk (opens new window):

    Mijn Belastingdienst Zakelijk

    1. Select 'Inloggen met eHerkenning'.
    2. In the dropdown menu, select the supplier from whom you purchased eHerkenning.
    3. Log in with the log-in credentials provided by this supplier.
  • You act on behalf of a religious organisation

    Because your religious organisation is registered with the KVK, a legitimate representative can easily apply for eHerkenning on behalf of the religious organisation. To log in to Mijn Belastingdienst Zakelijk, you need assurance level 3. On belastingdienst.nl/eherkenning you will find more information on eHerkenning and how to apply for this login (only available in Dutch).

    This is how you log in

    Click on the button Mijn Belastingdienst Zakelijk (opens new window):

    Mijn Belastingdienst Zakelijk

    1. Select 'Inloggen met eHerkenning'.
    2. In the dropdown menu, select the supplier from whom you purchased eHerkenning.
    3. Log in with the log-in credentials provided by this supplier.
  • You are a tax entity for VAT purposes

    A tax entity for VAT purposes is not registered with the KVK and therefore cannot apply for eHerkenning. However, the individual companies within the tax entity are registered and may apply for eHerkenning. To manage the VAT affairs for the tax entity in Mijn Belastingdienst Zakelijk, it is sufficient if one of these companies applies for eHerkenning. This is done in the following way:

    1. 1 of the companies within the tax entity applies for eHerkenning assurance level 3 (or higher) at 1 of the eHerkenning suppliers. You can find an overview of these suppliers on belastingdienst.nl/eherkenning (only available in Dutch).
    2. This company authorises a person (an employee) to file the VAT return on behalf of the tax entity.
    3. To be able to do so, this person must be authorised in the eHerkenning system for the service 'Omzetbelasting voor Fiscale Eenheden'.
    4. The authorised person logs in at Mijn Belastingdienst Zakelijk.

    This is how you log in

    Click on the button Mijn Belastingdienst Zakelijk (opens new window):

    Mijn Belastingdienst Zakelijk

    1. Open the 2nd tab 'Voor iemand anders' and select the option 'Ik heb een geldige machtiging'.
    2. Select 'Inloggen met eHerkenning'.
    3. In the dropdown menu, select the supplier from whom you purchased eHerkenning.
    4. Log in with the log-in credentials provided by this supplier.
    5. Select the service 'Omzetbelasting voor Fiscale Eenheden'.
    6. In the 'Machtigen en bevoegdheden voor Mijn Belastingdienst Zakelijk' screen select 'fiscaal nummer'.
    7. Enter the number of the tax entity in the field.

    Please note!

    Tax service providers cannot log in to Mijn Belastingdienst Zakelijk with a chain authorisation for a tax entity.

Entrepreneurs and organisations without KVK registration

Are you liable to VAT but unable to register with the KVK? In that case you can continue using the old entrepreneurs’ portal for your VAT return. This portal will only cease to exist when it is possible for all entrepreneurs to switch to Mijn Belastingdienst  Zakelijk. Until that time, the old portal will remain available to you.

Are you in doubt as to whether you need to register with the KVK? Please go to kvk.nl and read their page about 'Registration'.

Entrepreneurs and types of organisations that can continue to use the old entrepreneurs’ portal

  • Non-resident legal entity without an establishment in the Netherlands, not providing labour in the Netherlands (see WAADI Act at kvk.nl)
  • European Economic Interest Grouping (EEIG) without an establishment in the Netherlands
  • open mutual funds
  • undisclosed partnership without company
  • association with limited legal capacity without KVK registration
  • other partnerships not registered as such with the KVK, e.g. a joint venture

Reimbursement for EH3 login

A special EH3 login has been developed for entrepreneurs who need to log in with eHerkenning to Mijn Belastingdienst Zakelijk. This login can only be used for logging in to Mijn Belastingdienst Zakelijk.

Suppliers of eHerkenning charge for their services. That is why there is a reimbursement scheme. You can apply for reimbursement at rvo.nl, the website of the Netherlands Enterprise Agency. You will not be reimbursed if a tax service provider takes care of your VAT affairs. On compensatieregelingen you will find more information on the reimbursement scheme (only available in Dutch).

Do you have multiple organisations? If so, you can purchase the EH3 login for each of these companies. It is not possible to manage multiple companies or organisations with 1 EH3 login.

If you prefer to manage your companies or organisations with 1 eHerkenning login, we advise you to purchase a full, regular eHerkenning log in. This means you will lose your right to reimbursement.

Apply for eHerkenning in time

After you have applied for eHerkenning, the login will not be available immediately. Therefore, apply for eHerkenning as soon as possible and do not wait until you have to file a tax return.

Company with several sub-numbers

Does your enterprise have several sub-numbers (for instance NL 123456789B01 and NL 123456789B02)? Then you have exactly the same login credentials for Mijn Belastingdienst Zakelijk for all sub-numbers. Someone who is authorised for 1 of the sub-numbers can view the tax returns for all your sub-numbers.

More information about legal forms per situation

The entrepreneurs and types of organisations listed on this page are based on the most common legal forms. However, there may be exceptions based on the KVK's assessment of the registration obligation.

Are you in doubt as to whether you need to register with the KVK? Please go to kvk.nl and read the page about 'Registration at KVK'.

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