In 2024, did you pay amounts to someone who does not work for you as an entrepreneur and is not in (fictitious) employment with you? If so, you must submit these amounts paid to third parties (UBD) to the Tax and Customs Administration before 1 February 2025. The Tax Authorities distinguish between withholding liable and nonwithholding liable payers. What is the situation?
Withholding agent payer
You are a withholding obligation payer if you have a payroll tax number and have to file payroll tax returns. Collective management organisations are also withholding obligation payers.
If you are a withholding payer, you are required to record data on amounts paid out to third parties. The data you paid out in 2024 must be submitted by 1 February 2025. Withholding agent payers who are known to the Tax Administration because of previous UBD submissions will receive an invitation to do so.
Even without an invitation, as a withholding payer, you are obliged to provide this data.
You must provide the following information:
- the amount you paid (or the fair value of the remuneration in kind)
- the date on which you paid out
- and of the person to whom you paid out: citizen service number (bsn), name, address and date of birth
Don't have these last 4 details yet? Then ask for them.
Non-inclusive payer
You are a non-withholding payer if you do not have a payroll tax number.
If you are a non-withholding liable payer, you only need to record and submit data on amounts paid to third parties if you have received an invitation from the Tax Administration.
You provide the same data as the withholding agent payer except the bsn of persons to whom you have paid amounts.
Unlike the withholding agent payer, you are not allowed to record the bsn of persons to whom you have paid amounts. Therefore, you are not allowed to submit the bsn either.
Tip: Here you will find more information on submitting disbursed amounts to third parties.
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