The tax office revokes BTW numbers from entrepreneurs submitting "zero" reports

The Dutch tax authorities have decided to revoke BTW numbers from entrepreneurs who, for at least 1 year, have not submitted or have submitted "zero" BTW reports. This fact, according to the tax authorities, indicates that the company has ceased its activities. Official letters were sent to this category of entrepreneurs by the tax department.

What if you receive such a letter?

If your company has really closed, then you don't need to do anything at all. The tax office will delete your data itself and will send you a written notice of this. Once this happens, the tax authorities will no longer expect BTW reports for your company. But do not forget that those BTW reports that have already been prepared, you will have to fill out and send to the tax office.

If the tax office revokes your ob-nummer due to lack of economic activity, then you may have to pay tax on the value of the company's assets that were used for personal purposes.

If you received a letter, but your company is doing fine and is not going to close, then you need to inform the tax office in writing. This must be done by February 25th.

What should be in the letter to the tax office?

Is your company not closing and you decided to notify the tax authority about it? In this case, you or your accountant should prepare a letter containing the following information:

• identification number of the received letter (ob-nummer)
• an explanation of why you have not filed or filed zero BTW reports within 1 year
• telephone number where the tax office can contact you during business hours
• email address (only if tax authorities can contact you by email)
• your arguments if you believe your company falls under an exception or special agreement

After receiving the letter, the tax authorities will contact you by mail or by phone to clarify all the circumstances that may affect their decision.

Please note that there is very little time left before the deadline for submitting information to the tax office. If you are not sure if you can do it yourself, Nalog.nl specialists will be happy to help you!