The tax office found out about my sales on the Internet. What's next?

European Directive on administrative cooperation DAC7) came into effect on January 1, 2023. In accordance with it, Internet platforms that provide platforms for the sale of goods and services are required to inform the tax authorities about transactions concluded on them. The deadline for the first such report was January 31, 2024. On the tax consequences of the introduction of the Directive for online sellers, Minister van Rij in writing informed the country's parliament.

Platforms are required to provide tax authorities with information about sellers who made 30 or more sales during the year or received 2000 euros or more from trading. In 2024, platforms will only submit information about those new sellers who registered in 2023. Information about sellers who registered earlier will begin to be transmitted to the tax authorities in 2025.

Sellers will not have any new tax obligations; they were previously required to declare their income. True, not everyone did this, but now it won’t work that way.

If you do not have a registered business (EMZ or its forms ZZP or KOR), you must submit information about additional income in Box 1 of the tax return under the article “Income from other work.” 

The mere presence of such income does not mean that you are required to register a business. However, in some cases, even without EMZ registration, you will be considered a business owner for VAT purposes. If so, you will be required to file a return for this tax. 

Example: 

• You sold one used bicycle - you have not become an entrepreneur for VAT purposes.
• You start selling used bicycles on the Internet - for VAT purposes you are an entrepreneur.

The practice of Nalog.nl shows that those who receive 8000 euros or more per year from third-party income should think about registering a business. With high earnings, entrepreneurial benefits can reduce the amount of tax payments. Do you want to register a business? Contact us and we will help you!