{"id":608,"date":"2025-01-14T17:08:44","date_gmt":"2025-01-14T16:08:44","guid":{"rendered":"https:\/\/www.watacc.nl\/?page_id=608"},"modified":"2025-02-10T15:32:48","modified_gmt":"2025-02-10T14:32:48","slug":"ubd-opgave-2024","status":"publish","type":"page","link":"https:\/\/www.watacc.nl\/en\/ubd-opgave-2024\/","title":{"rendered":"UBD task 2024"},"content":{"rendered":"

UBD task 2024<\/span><\/h1><\/div><\/div><\/div>

Introduction<\/span><\/h1>

Did you pay out amounts to third parties in 2024? If so, you may have to file a declaration of these amounts with the tax authorities. You must submit this so-called UBD-declaration 2024 no later than 31 January 2025. Below is a brief summary of the main points of attention.<\/p>\n<\/div><\/div><\/div><\/div>

What is this UBD task again?<\/span><\/h1>

UBD stands for Amounts paid out to third parties. The UBD statement is the successor to the old IB-47 form. If you are a duty of administration, you are obliged to voluntarily provide the inspector with data and information that may be relevant for the taxation of third parties. The designated withholding agents are those who make payments to natural persons. If you are not a withholding agent for payroll tax, then in principle you have no obligation to make the UBD declaration, unless you have been invited to do so by the inspector. If you have received an invitation, you too must always submit the UBD declaration.<\/p>\n<\/div><\/div><\/div><\/div>

I hire some freelancers. Do I have to report them as well?<\/span><\/h1>

That depends on the method of payment. Do the self-employed send invoices with VAT? If so, an exception applies. However, do the self-employed invoice without VAT (VAT-exempt, VAT-referred or the KOR applies)? In that case, you do have to report these payments. You do not have to report your own employees or volunteers.<\/p>\n<\/div><\/div><\/div><\/div>

My partner is not employed, but receives a co-payment?<\/span><\/h1><\/div><\/div><\/div>

A partner's co-payment is not covered by the excepted payments, so you have to declare it too.<\/p>\n<\/div><\/div><\/div><\/div>

What all should I submit and where?<\/span><\/h1>

You must provide the following data via the data portal<\/a> or via Digipoort<\/a>:<\/p>\n