{"id":483,"date":"2017-04-28T12:10:56","date_gmt":"2017-04-28T10:10:56","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/opgaaf-aan-derden-uitbetaalde-bedragen-ib47-alleen-nog-digitaal\/"},"modified":"2026-03-03T10:32:58","modified_gmt":"2026-03-03T09:32:58","slug":"declaration-of-amounts-paid-to-third-parties-ib47-only-digitally","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/opgaaf-aan-derden-uitbetaalde-bedragen-ib47-alleen-nog-digitaal\/","title":{"rendered":"Statement of amounts paid to third parties (IB47): only digital now"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3523 size-large\" src=\"https:\/\/vwg.nl\/wp-content\/uploads\/20170428_IB47_digitaal_VWGNijhof-1024x384.jpg\" alt=\"IB47 digital VWGNijhof\" width=\"1024\" height=\"384\" \/><\/p>\n<p>The IB47 form is used to report to the tax authorities that you have paid amounts to third parties. This form has also had to give way to the digital declaration of this data.<\/p>\n<h4>Before 1 February<\/h4>\n<p>Declaration of amounts paid to third parties must be made by 1 February. The in <strong>2016<\/strong> amounts paid out by you have, if all goes well, <strong>before 1 February 2017<\/strong> passed on to the Inland Revenue. That could still be done on paper.<\/p>\n<p>The in <strong>2017<\/strong> amounts paid out, you must <strong>by 1 February 2018<\/strong> passing on. This cannot be done on paper, but must be done digitally. There are two ways you can make this digital declaration:<\/p>\n<ul>\n<li>with <a href=\"https:\/\/download.belastingdienst.nl\/belastingdienst\/docs\/handleiding_digitaal_aanleveren_ib451z6fd.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">software<\/a>;<\/li>\n<li>With the <a href=\"https:\/\/download.belastingdienst.nl\/belastingdienst\/docs\/handleiding_invoerprogramma_idu_ib441z7fd.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">input application<\/a>.<\/li>\n<\/ul>\n<p>For both ways, you need to register in advance at the <a href=\"https:\/\/www.belastingdienst.nl\/wps\/wcm\/connect\/bldcontentnl\/belastingdienst\/zakelijk\/personeel_en_loon\/uitbetaalde_bedragen_aan_derden\/uitbetaalde_bedragen_aan_derden\/uitbetaalde_bedragen_aan_derden2\" target=\"_blank\" rel=\"noopener noreferrer\">Tax Office<\/a>. You must do so even if you have previously declared amounts paid to third parties.<\/p>\n<h4>Mandatory?<\/h4>\n<p>Whether the declaration of amounts paid to third parties is legally required is the question. We address this question in our article \u201cDeclaration of amounts paid to third parties\u201d (see below).<\/p>\n<p>The Inland Revenue uses your statement to check the completeness of the income tax return of the person(s) to whom you have made payments. For the recipient, this income must be included in the income in box 1 as income from other activities.<\/p>\n<h4>Volunteer<\/h4>\n<p>For amounts paid out within the norms of the volunteer scheme, you do not need to file a declaration. The volunteer does not have to include these receipts in the income tax return in box 1. Except when the volunteer receives voluntary allowances from several bodies and the total of these receipts exceeds the maximum amounts of the volunteer scheme (\u20ac150 per month and \u20ac1,500 per year).<\/p>","protected":false},"excerpt":{"rendered":"<p>Met het formulier IB47 geeft u aan de Belastingdienst door dat u bedragen heeft uitbetaald aan derden. Ook dit formulier heeft plaats moeten maken voor de digitale opgave van deze gegevens. V\u00f3\u00f3r 1 februari Opgaaf van aan derden uitbetaalde bedragen moet worden gedaan v\u00f3\u00f3r 1 februari. De in 2016 door u uitbetaalde bedragen heeft u, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-483","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/483","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=483"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/483\/revisions"}],"predecessor-version":[{"id":2496,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/483\/revisions\/2496"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=483"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=483"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=483"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}