Reporting Payments Made to Third Parties (UBD)

The Dutch tax authorities have shared an information letter about reporting payments made to third parties before 1 February 2025.


If you paid individuals who are not your employees in 2024 for work or services or provided them with non-monetary compensation (these payments or rewards are referred to as “payments made to third parties,”) this must be reported to the tax authorities by 1 February 2025. 

You are required to report payments made to third parties if: 

  • The person is not your employee and is not in real or fictitious employment with you. 
  • The person does not send invoices to you, or sends invoices without VAT on it (e.g. 0% VAT or VAT exempted services). 

Examples include:

  • Speakers and authors 
  • Participants in medical trials 
  • Private individuals performing cleaning, maintenance, or renovation tasks 
  • Freelancers performing work without charging VAT 

Exceptions: Payments to volunteers under the volunteer scheme (“vrijwilligersregeling”) do not need to be reported. 

What details must you provide? 

  • The payment amount (or the economic value of non-monetary rewards) 
  • The payment date 
  • Personal information of the recipient, including: 
    • Name
    • Citizen Service Number (BSN)
    • Address 
    • Date of birth (copy of ID) 

How and when to report? 
 
Submit the details of 2024 payments to the tax authorities by 1 February 2025. You can also report payments earlier in 2024 as they occur. 

Use one of the following methods: 

  • The tax authority’s data portal 
  • Via Digipoort