The SRA reports that consultations with the Inland Revenue indicate that for “VAT-referred situations”, UBD declarations are still required for 2022 as well.
In our factsheet Amounts disbursed to third parties we explain in which situations withholding agents have to submit a statement of amounts paid to third parties (statement UBD) to the tax authorities. For a long time, there was a lack of clarity as to whether this obligation also applies if an invoice has been issued to the withholding agent on which the VAT has been transferred to the withholding agent.
In the context of the 2023 UBD return, the Tax Authorities indicated that the UBD return must also be submitted in situations where the VAT is reverse-charged. It was still unclear whether this also had to be done for 2022 as the deadline for that return was 31 January 2023.
Consultations with the Tax Authorities, which took place on 4 March 2023, indicated that the Tax Authorities will not waive the UBD declaration for 2022 for VAT-referred situations. Withholding agents should therefore still make this declaration. The SRA recommends getting in touch with the Tax Authorities to make tailor-made arrangements. This can be done via the e-mail address gegevensuitwisseling@belastingdienst.nl or via the Tax Information Line (0800-0543).
The SRA stresses that the Inland Revenue has made no commitment that no penalties will be imposed on withholding agents who have not filed the 2022 UBD return.
The Tax Authorities will not grant a mass postponement for filing the UBD 2023 return. Withholding agents who have not yet filed this return, for example for VAT-referred situations, would be wise to take prompt action.