This fact sheet is also available in pdfformat.
The Statement of Disbursed Amounts to Third Parties (UBD) must be filed with the Tax Authorities before 1 February of the year following the year to which the payments relate. The Statement may also be submitted already during the year.
Cash system
The cash system is used here: for amounts actually paid In 2025, UBD must be declared by 1 February 2026.
For an amount paid in 2026 that relates to services rendered in 2025, the UBD Declaration must be made in 2027.
Pre-completed declaration
The Inland Revenue includes the data received through the UBD Statement in the pre-completed return (VIA) of the person who received the payment.
The recipient of the payment is and remains responsible for correctly processing the payment(s) received in his or her income tax return.
Admin
The obligation to make declarations rests on accounting officers. Designated as accounting officers are:
- withholding agents;
- collective management organisations.
PSUs do not receive an invitation to make UBD declarations. They must do so of their own accord.
Non-administrators are only obliged to file UBD returns after being invited to do so by the Tax Administration.
Withholding agents are all natural or legal persons to whom a payroll tax number has been assigned and who must file payroll tax returns (even if only nil returns are filed because - temporarily or otherwise - no staff are employed).
Withholding agents file Form UBD:
- For one or more payments (in cash or in kind);
- to a natural person;
- for work and services rendered to the withholding agent or an affiliate of the withholding agent.
Collective management organisations are defined in Section 1(d) of the Act on Supervision and Dispute Resolution of Collective Management Organisations for Copyright and Neighbouring Rights. We do not elaborate on this category in this fact sheet.
No declaration UBD
The Statement need not to be made for payments:
- of wages to employees;
- to artists and professional athletes, for which they do not pay tax in the Netherlands;
- to volunteers, insofar as the payment is made under the volunteer scheme, as it applies to payroll tax;
If in any month the monthly amount (€210) is exceeded, declaration UBD must be made for all disbursements to that volunteer in that year.
- for which an invoice with VAT has been issued (see below);
- of fees for a copyright or related right to heirs.
There is no threshold amount for the UBD declaration. For qualifying payments starting from €1, declaration UBD must be made.
Invoice with VAT
Only if an invoice actually mentions VAT, the UBD declaration need not be made. In the following cases, according to the applicable regulations, an invoice does not mention VAT and must therefore WEL Declaration UBD to be made:
- where VAT-exempt supplies are made (including where the small business scheme applies);
If an invoice lists both VAT-exempt services and VAT-taxed supplies, declaration UBD must be made for the exempt services.
- When the collection of VAT is shifted to the customer.
Natural person
The obligation to make Declaration UBD applies only to payment(s) to a private individual. This means that NOT Notification UBD needs to be made for payment(s):
- to a legal entity (BV, NV, (cooperative) association or foundation);
- to a (cost) partnership, general partnership or limited partnership (even if it consists solely of natural persons);
- an intermediary agency.
Even when the natural person to whom the payment is made lives abroad, Declaration UBD must be made. If this person does not have a BSN, a “test BSN” can be used (www.rvig.nl). Using a test BSN is likely to cause administrative problems, though.
When payments are made to a sole proprietorship with staff, UBD must be declared for the entire amount. So also for the work performed by the sole proprietorship's staff.
Data portal
The amounts disbursed to third parties may exclusively electronic transmitted to the Inland Revenue through a special portal:
https://gegevensportaal.belastingdienst.nl/accounts/login/?section=ubd
Login details are requested in advance from the Inland Revenue: https://gegevensportaal.belastingdienst.nl/ubd/aanmelden/.
What data?
The data to be provided are:
- BSN, name, address and date of birth of payment recipient;
- amounts paid out in the calendar year (including cost reimbursements)
- the date of payment.
BSN
The BSN is not mentioned in Section 22a(3) of the Income Tax Implementing Decree 2001. The provision of the BSN is based on Section 53(3) of the General Act on Income Tax.
Bodies that voluntarily (i.e. not on the basis of the new legal basis) pass on payments to third parties to the Tax Authorities are not allowed, in that context, to request the BSN from the persons to whom they make the payments (they would, after all, be violating privacy laws by doing so). The Tax Authorities also do not ask for the BSN to be provided in these situations.
Exemption
The declaration need not take place if, in the opinion of the Inland Revenue:
- the importance of receiving the data does not outweigh the effort of providing it;
- the accounting officer is temporarily unable to provide the data;
- the data has been designated as exempt from disclosure.
It is not clear exactly when the Inland Revenue will grant this exemption.
No safe haven
Making UBD declarations does not prevent, if an employment relationship is subsequently found to exist, the subsequent levying of payroll taxes and the imposition of fines.
This fact sheet is intended to outline a scheme. For readability, matters have therefore been simplified. VWG is not liable for the consequences of actions taken/not taken as a result of this fact sheet.