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Statement of Payments to third parties (UBD) to Tax and Customs Administration to change

This information is provided by:Netherlands Enterprise Agency, RVONetherlands Enterprise Agency, RVONederlandse versieEffective date: 1 January 2023

What changes?

Do you make payments for work or other services to people who are not in your employment and who are not entrepreneurs? For example, speakers for a meeting or event, or people who perform odd jobs? The way you supply the data on Payments to third parties (Uitbetaalde Bedragen aan Derden, UBD) to the Dutch Tax and Cutsoms Administration (Belastingdienst) will change.

It now does make a difference if you are withholding payer or a non-withholding payer:

You must collect the following information:

Are you a non-withholding payer? And did you make payments to third parties? You are not allowed to record the citizen service number (BSN).

You must supply the information you have collected to the Dutch Tax and Customs Administration (Belastingdienst) between 1 January 2023 and 1 February 2023.

For whom?

  • entrepreneurs who make payments to persons who are not employed by them and who are not entrepreneurs as well.


This change in the 'Implementing decision income tax 2001' (Uitvoeringsbesluit inkomstenbelasting 2001) will enter into effect on 1 January 2023.

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