As an employer, do you make payments to individuals who are not employed by you? Then you may have a reporting obligation. No later than Jan. 31, 2026, you must inform the Tax and Customs Administration about amounts paid to third parties in 2025.
What does the information reporting obligation entail?
Organizations that are liable to withhold payroll taxes are required to provide information to the Tax and Customs Administration about payments made to individuals who are not employed by them. This obligation, also known as the information obligation, applies to both cash payments and remuneration in kind.
When is there no obligation to report?
- Payments to your own employees (including the commissioner/supervisor who voluntarily falls under the payroll tax regime via opting-in);
- Payments to artists, professional athletes or members of a foreign company;
- Payments to volunteers the fall under the volunteer scheme of the payroll tax;
- Payments for which an invoice with VAT was issued, including invoices from self-employed persons who issue an invoice with 0% VAT.
Please note: if the recipient falls under the small business scheme (KOR), or only performs VAT-exempt services (for example, in healthcare, culture or education), you do have a reporting obligation. Also when the VAT reverse charge mechanism is applied, the Tax Authorities require you to file a UBD notification.
How do you make a UBD notification?
Notifications must be submitted via the 'Data portal for amounts paid out to third parties', which can be found via the Tax and Customs Administration's website (also known as opgaafaf UBD). Besides an overview of the amounts paid out in the calendar year 2025, the name, address, BSN and date of birth of the recipient must also be passed on.
What steps should you take?
- Map out which payments you made to third parties in 2025, such as freelancers, authors or speakers, or hired workers who provide (partially) VAT-exempt services.
- Gather the necessary data in time so that you can file the correct report through the above portal by January 31, 2026.
If you need assistance in carrying out the notification or are unsure whether the notification obligation also applies to you, please feel free to contact us via the payroll tax focus group or via your relationship manager, by email, or by phone at (040) 2 504 504.