With effect from 1 March 2020, foreign carriers transporting goods in the Netherlands will be under the obligation to report these activities, unless they only transport the goods through the Netherlands, without loading or unloading.
The obligation to report applies to foreign employers and self-employed professionals from the European Union, other countries in the European Economic Area (EEA), or Switzerland.
You will have to report any new services from 1 March 2020 onwards. However, any services that start on or after 1 March can already be reported with effect from 10 February 2020.
If you are a service provider or self-employed professional working in the road freight transport sector (SBI H 49.4 according to the Dutch Chamber of Commerce) or if you provide services on the instructions of a company established in the Netherlands, you can report annually. You only need to report once a year then.
A special website is available for reporting. You have to report digitally, e.g. by means of eHerkenning (an initiative of the Dutch government to enable safe login).
Please note! The obligation to report does not apply to passenger transport or to transport by water.
If you have any questions about the obligation to report, please contact us.
Nieuwe BOX 3: een moetje.
24-02-2020
In Nederland wordt in 2020 inkomen uit arbeid (box 1) belast tegen een maximaal tarief van ‘slechts’ 49,5 procent. Dat lijkt netjes, maar het tarief is misleidend. Allerlei inkomensafhankelijke kortingen en toeslagen zorgen voor een veel hogere belastingdruk dan het hoogste tarief. Het staat in een bijlage bij de miljoenennota.
