What changes?
Do you sell goods or services via an online sales platform? European digital platforms must pass on information on sellers who make money through their platforms to the tax administration. National tax authorities are obliged to share that information automatically with other EU countries. This way the Dutch Tax and Customs Administration (Belastingdienst) will have a better insight into the income these entrepreneurs receive from online platforms.
If, for instance, a taxi driver is matched with customers needing a taxi via an online platform, this platform must share information on the supplier of this service to the tax authorities. This concerns information such as:
- the income the seller/supplier received from the transaction
- account number, name, and address data of the seller
For whom?
- entrepreneurs selling products or services through an online platform
- online sales platforms
When?
This change in the Act on international assistance with levying of taxes (Wet op de internationale bijstandsverlening bij de heffing van belastingen) is expected to enter into force on 1 January 2023.
Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the upper and lower houses of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch).