It has been reported that  entrepreneurs subject to value added tax (VAT) but not “established”―for VAT purposes―in the Netherlands must file their VAT returns / EC sales lists electronically (and not on paper forms) from 1 January 2014.

The Dutch tax authorities will, in December 2013, provide these entrepreneurs with a user name and password for a web-based portal that is to be used for the VAT return / EC sales list filings. The deadlines for filing and payment will not change.