The Tax and Customs Administration has announced that the application forms for a statement of payment history have been updated. From 7 September 2020 Only the new forms may be used.
Statement on payment behaviour
The payment history certificate is mainly used in the context of chain liability. Contractors require clients to regularly provide a certificate issued by the tax authorities, confirming that they are fully compliant with their payment obligations to the tax authorities.
Business owners can choose from the following forms (which will be available from 7 September 2020 on the website (from the Tax and Customs Administration):
- Declaration of compliance with tax obligations;
- Statement on payment behaviour and chain liability;
- Statement on payment behaviour and the liability of the hirer.
Automatic
It is possible to receive the statement automatically every three months. This can be indicated on the new application forms. Business owners who no longer wish to receive the statement automatically can let us know via the Tax Helpline (0800-0543).