Certificate of payment behavior now also available online

From now on, it is possible to request a payment behavior statement online. A payment behavior statement confirms that there are no outstanding tax assessments or other claims in the name of a business. Three types of statements are available:

• Payment Behavior Statement for Borrower’s Liability (Lender). For companies that lend out personnel to third parties. The borrower or intermediary may request proof of compliance with tax filing and payment obligations for payroll taxes and/or VAT for the loaned personnel.

• Payment Behavior Statement for Chain Liability (Subcontractor). For subcontractors engaged by a (main) contractor. The (main) contractor may request proof of compliance with tax filing and payment obligations for payroll taxes.

• Payment Behavior Statement for Compliance with Tax Obligations (also for individuals). For situations where third parties require proof that tax filing and payment obligations have been met and that there are no outstanding tax debts or other claims. This may be necessary, for example, in a procurement procedure or a permit application.

To request a statement online, logging in with DigiD is required. Later this year, it will also be possible to submit the request using eHerkenning. It remains possible to download the statement in PDF format from the website and send it by post.

The Dutch Tax Administration aims to process the request within a week of receipt. The statement will be sent to the registered residential or business address. Those who already receive a periodic payment behavior statement do not need to request it again.