As of January 1, 2012, all domestic taxable businesses and withholding agents are required to file electronic tax returns. They will no longer be able to request exemption from filing electronic tax returns and will, therefore, no longer be able to file paper returns. The Dutch Revenue will send businesses and withholding agents that are currently making use of the exemption a letter informing them of the new situation.
· The first electronic personal or corporate income tax returns the businesses concerned will have to file will be for 2011 .
· VAT returns will have to be filed electronically for all tax periods as of January 1, 2012. The last tax period for which a paper return may be filed in 2012 is the last period of 2011. Quarterly returns for tax periods that start in 2011 but end in 2012 must be filed electronically.
· Payroll tax returns will have to be filed electronically for all tax periods as of January 1, 2012. As of 2012, adjustments regarding 2011 and preceding years must also be filed electronically.
The Dutch Revenue has stopped granting exemptions because filing electronic tax returns is now in effect generally accepted in the business community. The development of paper forms and explanatory notes for a small group of businesses is relatively costly. In addition, the Dutch Revenue believes that electronic tax returns are more often filled in correctly and are easier to process.
Paper tax returns for businesses will not disappear completely. The Dutch Revenue will continue to supply businesses with paper M, F and C forms. Businesses with registered offices abroad will also continue to file paper VAT returns.