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    eHerkenning for tax service providers (chain authorisation)

    Learn more about eHerkenning

    Most tax service providers (intermediaries) use accounting software to file tax returns for their clients. But you can also log in with eHerkenning on behalf of your client.

    Most recently updated on: 1 July 2024

    Chain authorisation with permission from your client

    eHerkenning allows you to file a tax return for your client via Mijn Belastingdienst Zakelijk or Mijn Belastingdienst. As a representative of your client, you can also file excise and consumer tax returns via Mijn Douane. You need permission to log in on behalf of your client.

    You arrange this permission through 'chain authorisation'. For this you complete a form together with your client. Your eHerkenning supplier knows how to arrange this.

    eHerkenning with chain authorisation is available if your client:

    • is registered with the Netherlands Chamber of Commerce (KVK)
    • cannot register with KVK
    • does not have to register with KVK

    Does your client's business have a legal form for which they are required to register with KVK, such as private limited company (bv), general partnership (vof), limited partnership (cv) or limited company (nv)? Then your client needs to register with KVK first. You need your client's KVK number to arrange chain authorisation.

    What you can do now to use chain authorisation in the future

    1. You register as a foreign company. That is done with the Registration form Foreign companies. This form is also available in German: Anmeldung Unternehmen im Ausland. Fill in the form, print it and send it to us. Once we have processed your registration, we will send you a letter with your fiscal number (registration number). Do you already have a registration number? Then you can skip this step.
    2. You purchase eHerkenning without KVK number and use your registration number for the application. Go to eherkenning.nl/en/eh3-without-kvk-number and choose a supplier from the overview. Keep in mind that eHerkenning is not free and that the supplier needs to check your eHerkenning request.
    3. You arrange the consent of your clients once chain authorisation is available. Your eHerkenning supplier will tell you how to do this. As soon as we know when chain authorisation will be available to you, you will find information on this page.

    Arranging tax affairs for clients without chain authorisation

    If you do not want to use eHerkenning, you can purchase commercial (Dutch) software with which you can arrange tax affairs for your clients. Select a software package that does not require foreign tax service providers to obtain a Public Key Infrastructure (PKI) services server certificate from the Dutch government ('PKIoverheid').

    Logging in to the European customs portals

    You can use eHerkenning to log in to the EU Trader Portal and EU Customs Trader Portal on behalf of your client. You have to make sure all parties have a valid EORI number.

    Separate application procedure for eHerkenning

    Some companies and organisations apply for eHerkenning via a separate procedure. More information can be found at How to apply for eHerkenning.