UBD (Paid Amounts to Third Parties) - submission before 1 February 2025
- Fabiënne Hol - van Goethem
- Jan 19
- 1 min read
Companies and organizations must provide data on 2024 before February 1, 2025 submit amounts paid to third parties (UBD) to the Tax Authorities. This is applicable to both withholding and non-withholding payers.
Who must deliver what? - Withholding tax payers:
Companies and organizations with a payroll tax number or reporting obligation for
payroll taxes, such as collective management organizations, are subject to withholding obligations payers. They are required to register and submit the following data:
deliver:
The amount paid or the economic value of a reward in kind.
The payout date.
Personal data of the recipient: citizen service number (BSN), name,
address and date of birth.
Organizations that previously provided UBD data will receive an invitation from the Tax Authorities. Even without an invitation, the obligation to submit applies of the UBD data. - Non-withholding tax payers: Those who do not have a payroll tax number only need to provide data if the Tax authorities specifically request this. In that case, the BSN of recipients may not be recorded or provided. Other data, such as the amount paid amount and personal details (without BSN) must be provided registered. Important action Do you not yet have all the required information about the persons to whom amounts have been paid? paid out? Make sure this information is available in time for timely reporting (i.e.
before February 1, 2025) of all 2024 UBDs. Failure to comply with the delivery obligation
can lead to sanctions. More information about UBD:
personnel_and_wages/amounts_paid_to_third_parties/amounts_paid_to_t
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