The Inland Revenue has answered (the latest?) additional questions about the Statement of Amounts Paid to Third Parties (UBD).
We explain the obligation to declare UBD in our factsheet Amounts disbursed to third parties. It was only at the beginning of March this year that it became (definitively) clear that this obligation also applies in situations where VAT is reverse-charged by the contractor; see our article Declaring UBD 2022 as soon as possible. The Inland Revenue has now responded to additional questions raised.
VIA
The Inland Revenue confirms that the information transmitted to it via the UBD return is included in the contractor's pre-completed return (VIA). The information is reported in the ROW (result from other activities) section. Taxpayer must check this itself and process the income in the correct section in the income tax return. When deviating from the VIA in doing so does not lead to additional question letters, according to the Tax Administration.
Sole proprietorship
If the contractor is a sole proprietorship with staff or with hired labour and the work is (partly) not performed by the sole proprietor, UBD must still be declared for the full amount of the fee. This also applies if the invoice specifies which part of the fee relates to the work performed by the sole proprietor and which part relates to the work performed by his staff/hired labour.
If the sole proprietor states on the invoice both a payment for work performed and a payment for the use of machinery and equipment, the UBD statement need only state the payment for the work performed. This is because the remuneration for the use of machinery and equipment does not concern a payment that relates to work performed by a natural person.