eHerkenning for tax service providers (chain authorisation)

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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: 7 May 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.

Chain authorisation for clients without a KVK number

Since 29 January 2024, eHerkenning is also available for clients that cannot register or do not have to register with KVK. eHerkenning without KVK number is also available for fiscal unities for VAT purposes. This means that, through chain authorisation, you can log in to the Netherlands Tax Administration on behalf of clients without a KVK number.

Chain authorisation for tax service providers without a KVK number

Unfortunately, chain authorisation is currently only available to tax service providers with a KVK number. We expect that chain authorisations will be available to foreign tax service providers during 2024.

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 eHerkenning suppliers must sometimes perform additional checks.
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.