As of 1 November 2026, the Dutch Tax Administration (Belastingdienst) requires all tax advisors and intermediaries to hold an active continuous authorization (doorlopende machtiging) for the automatic receipt of VIA (Verzoek Informatie Automatisch) data from their clients. This mandate aims to streamline the digital exchange of tax-relevant information between taxpayers and their representatives, reducing manual processing and enhancing compliance efficiency. The VIA system allows authorized intermediaries to receive standardized data sets directly from the Tax Administration’s systems, covering income tax, corporate tax, VAT, and payroll tax domains. Failure to secure this authorization before the deadline will result in the inability to automatically retrieve client data, forcing a fallback to manual requests and potentially delaying filing obligations.
Key Takeaways
- Mandatory Digital Authorization: All tax professionals must ensure their continuous authorization for VIA data retrieval is active and validated by the Tax Administration before 1 November 2026. This involves confirming the authorization status via the eHerkenning portal and verifying client consent records.
- Impact on Filing Workflows: Without an active VIA authorization, firms must revert to individual data requests per client, significantly increasing administrative burden during peak filing periods. The Tax Administration has indicated no grace period will be granted.
- Client Consent Management: Advisors must maintain auditable records of client consent for data sharing under GDPR and tax secrecy rules. The Tax Administration will audit authorization logs during routine compliance checks.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement