Costs of eHerkenning proportional and justified

What was the case?

An entrepreneur with a private limited company (BV) refused to incur costs for eHerkenning. Consequently, he was unable to file VAT returns. The Tax Administration therefore imposed retroactive VAT assessments and penalties. The entrepreneur disagreed with this and appealed. According to him, there was a case of legal inequality, because natural persons, after all, can use their DigiD free of charge for filing VAT returns. Legal entities are required to do this using eHerkenning, for which costs must be incurred. The court referred to a Supreme Court ruling of December 2, 2022, which states that the use of eHerkenning is legally mandated and that its costs are not disproportionate.

Using eHerkenning

The reason for requiring eHerkenning is that it has a high security level. This allows verification of whether someone is genuinely authorized to act on behalf of a company. This issue does not exist for a person using their DigiD, because that person is the business entity themselves and is therefore always authorized to act on behalf of that entity.

Unreasonable Costs?

The judge ruled that the costs of eHerkenning (€ 25 - € 35 per year) are not disproportionate in relation to the objectives pursued. According to the court, this makes the costs justified. The judge also pointed out the compensation scheme. Through this, a portion of these costs can be reimbursed.

Entrepreneurs will therefore have to consider the costs for eHerkenning as an annual expense.