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Entrepreneurs in the Netherlands are obliged to provide financial reports to banks and government agencies, for example the Dutch Tax and Customs Administration (Belastingdienst), Statistics Netherlands (CBS) and the Dutch Chamber of Commerce (KvK). The data these organisations require, vary. Standard Business Reporting (SBR) allows you to (re-)use data from your records easily.
Is SBR mandatory for business managers?
SBR is the only method of submitting declarations of income tax, corporation tax, VAT and the statement of intra-community supplies (ICP) to the Dutch Tax and Customs Administration using declaration or administration software. This is done via Digipoort, the secure digital communication channel between the government and businesses. Your financial intermediary uses SBR to file your financial statement electronically with KvK. Requests for statistical data by CBS and credit reports to the banks will be next.
If you submit tax statements or other financial reports using a software package, you need to make sure that your software is suitable for SBR. You will need to contact your software supplier to have this checked. Go to SBRSoftwareCheck (in Dutch) to check whether your software provider offers SBR functionalities, and if so, which ones.
Please note: If you submit these statements via the Dutch Tax and Customs Administration or by using your DigiD, nothing will change. You can continue to operate as usual.
Government PKI certificate
You need to purchase a government PKI certificate to submit data via Digipoort. PKI stands for Public Key Infrastructure. This certificate provides your files with a digital signature and creates a secure connection with Digipoort. You can request a government PKI certificate from one of the Certification Service Providers (in Dutch). If you are a foreign company that is not registered with the Dutch Chamber of Commerce, you should contact a CSP for the proper (extended) purchasing procedure.
There are 4 types of government PKI certificates:
- personal certificates;
- server certificates;
- services certificates;
- group certificates.
For SBR you need a government PKI services (type: server) certificate. The other PKI government certificates are not suited for submitting statements.
Please note: eHerkenning (eRecognition) (assurance level 4) also uses government PKI certificates. For eHerkenning these are certificates for personal use. You can authorise staff members with these certificates. However, you cannot use these personal certificates for SBR. The reverse also applies. You cannot use the SBR server certificates for eHerkenning. Please be aware of this when purchasing SBR software and/or an eHerkenning tool.