Submit payments to third parties (UBD) by Feb. 1, 2024

Source: Taxlive, Tax Authorities 19-12-2023

Withholding agents and non-withholding agents who paid amounts to non-entrepreneurs or non-employee (notional) persons in 2023 must submit these payments to third parties (UBD) to the Tax and Customs Administration by February 1, 2024.

Since Jan. 1, 2022, the Tax Office distinguishes between two different types of payers: withholding agents and nonwithholding agents. For more information on this distinction, see the post Withholding agents get letter about payments to third parties.

Earlier this year, there were protests from healthcare providers against this information reporting requirement. However, care providers are not exempt from the obligation to provide the Tax Authorities with a number of details about payments to third parties that are expected to result in taxable income. State Secretary Van Rij wrote that.