Electronic Tax Declarations

Article
01/10/2018

Companies must deliver their VAT and ICP declarations electronically to the tax authorities.

Prepare for Electronic Declaration

Before you can send electronic declarations to the tax authorities you must perform the following tasks:

Request user certificates from the certification authority (CA) and import them in the application. For more information, see the website of the Dutch tax office.
Register at the tax authorities for electronic declaration.
Enter general data and personal data received from the tax authorities in the Elec. Tax Declaration Setup window.

For more information, see Electronic VAT and ICP Declarations.

Create and Submit Electronic Declarations

When the tasks stated above are finished the application can create and submit VAT and ICP declarations to the tax authorities.

For each electronic declaration the tax authorities will send a response message. These messages must be received from the server of the tax authorities and processed.

Response Message from the Tax Authorities

The tax authorities will send a response message to inform the company about the status of their electronic declarations. The first step is to import the response messages from the tax authorities in Dynamics NAV. The second step is processing the response messages.

The response message must be linked to the related electronic tax declaration.

If the accompanying electronic tax declaration is found then, depending on the type of the response message, different steps must be performed.

Acknowledgement Response Message

If no errors were found in the electronic declaration and the data has been processed by the tax authorities, the Status field in the Elec. Tax Declaration Header table will be changed into Acknowledgement.

Declaration for a Fiscal Entity

If a company has several companies registered as subsidiaries of a holding company, they have the option to submit the VAT declaration individually or combined for one fiscal entity. Regardless of the choice, the ICP declarations must always be submitted individually.

The application cannot combine tax information for several companies into one electronic VAT declaration. If the company wants to combine the tax information, they have to create a VAT statement on paper for each subsidiary company and calculate the total amount for the holding company. After that these amounts can be manually entered on the website of the tax authorities.

For each subsidiary company an electronic ICP declaration can be created and submitted to the tax authorities. These electronic ICP declarations must contain the VAT registration number of the subsidiary company and the Fiscal Entity No. field of the holding company, in the Company Information window.

To setup electronic declarations for subsidiaries of a holding company, you must select the Part of Fiscal Entity field in the Elec. Tax Declaration Setup window.

Digipoort

In the Netherlands, you use Digipoort to make periodic electronic filings for VAT declarations and ICP reports in EU sales list submissions. Digipoort is the electronic post office provided by the Dutch government for companies. It provides the common infrastructure for the communication of information between companies and the government, including VAT declarations. The reports are in XBRL format. For more information, see Digipoort Overview.

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