UBD task 2024

Introduction

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.

What is this UBD task again?

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.

I hire some freelancers. Do I have to report them as well?

Dat ligt aan de methode van uitbetaling. Sturen de zzp’ers facturen met btw? Dan is hierop een uitzondering van toepassing. Factureert de zzp’er echter zonder btw (btw-vrij, btw-verlegd of de KOR is van toepassing)? In dat geval moet je deze betalingen wel opgeven. Eigen werknemers of vrijwilligers hoef je niet te vermelden.

My partner is not employed, but receives a co-payment?

A partner's co-payment is not covered by the excepted payments, so you have to declare it too.

What all should I submit and where?

You must provide the following data via the data portal or via Digipoort:

  • the amount you paid out. Did you pay out several amounts to one person? Then you may submit those amounts separately or add them together and submit 1 amount;
  • the payout date. For multiple payments, use as payout date
  • the date of the last payment;
  • the initials and surname name of the person you paid out to;
  • that person's address;
  • that person's date of birth;
  • that person's citizen service number (bsn).

Note: Are you not a withholding agent for payroll tax, but have you been invited by the Inland Revenue to make the UBD declaration? Then know that you are not allowed to register citizen service numbers (bsns). So you also do not provide the bsn of the third parties to whom you have paid amounts.

Am I allowed to have this data in my records?

Are you a withholding agent payer? Then you are legally obliged to provide the bsn of the person you pay out to. That person must provide the bsn to you. In addition, you have a 'duty of care' to ensure that the bsn belongs to the person you pay out to. A copy ID can be useful to include in the administration.

Want to know more?

Want to know more about the UBD declaration obligations? Call or email us then. We will be happy to help you.

Contact us