- Tax advisors and accountants have requested clarity from the tax authorities regarding VAT reverse charge situations.
- The organizations hope to gain more clarity on questions regarding the submission of UBD (payments to third parties) for VAT reverse charge situations.
- In 2023, taxpayers were required to submit payments made to non-entrepreneurs or individuals not in (fictional) employment to the tax authorities by February 1, 2024.
- It has recently become clear that the tax authorities also require a UBD submission for natural persons who provide services and issue invoices with reverse charge VAT.
- The organizations are requesting leniency from the tax authorities regarding the submission of UBD for VAT reverse charge situations in 2023.
- They also seek guidance on how to handle the UBD submission for 2022, which does not include any VAT reverse charge situations.
Source: taxlive.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
