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

    Your client does not have a KVK number

    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 enter your client's KVK number when submitting the application for chain authorisation.

    Is it not possible for your client to register with the KVK or are they not required to do so? Then they first need to register with us. After we have processed the registration, we will send a letter to your client with their tax reference number (registration number). You enter your client's registration number when submitting the application for the chain authorisation.

    This is how your client registers with the Netherlands Tax Administration:

    Tax service providers without a KVK number

    Are you not registered with KVK, for example because you are established outside of the Netherlands? Then you will need eHerkenning without KVK number. This type of eHerkenning allows you to use chain authorisation to log in on behalf your clients.

    This is how you, as a foreign tax service provider, can apply for eHerkenning for yourself:

    1. You register as a foreign company, if you have not done so already. 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 by mail. Once we have processed your registration, we will send you a letter with your tax number (registration number).
    2. Once you have received your registration number, you apply for eHerkenning without KVK number. Go to eherkenning.nl/en/eh3-without-kvk-number and choose a supplier from the overview. Enter your registration number in your application. Keep in mind that eHerkenning is not free and that the supplier needs to check your eHerkenning application.
    3. You arrange the consent of your clients through chain authorisation. Your eHerkenning supplier can tell you how to do this.

    Arranging tax affairs for clients without eHerkenning

    If you do not want to use eHerkenning, you can purchase commercial (Dutch) software with which you can arrange tax affairs for your clients. Are you a foreign tax service provider without a KVK number? Select a software package that does not require foreign you 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.