Since 1 January 2005 it is obligated for entrepreneurs to file their income tax returns and VAT returns electronically. The tax return is sent through a secured connection to the tax authorities. The wage tax returns followed in 2006.
For everybody else it was not obligated to file the tax return electronically yet. This has changed as of 1 january 2006. Tax returns must now be filed electronically. The M form can be filed electronically from the 2015 tax year onwards.
There are several benefits of filing electronically:
So nothing but benefits in our opinion, as long as the system works.
If we file the tax return for you electronically then we will have to sign the tax return electronically. This is done with a unique digital key which is provided by Diginotar, a digital notary appointed by the government. This key is combined with our tax advisor number and digital postbox. Since we would like to be sure that you agree with the tax return as we file it we will send you a copy of the tax return together with a statement of acceptance which you need to sign. The statement contains a unique fingerprint which is identical to the fingerprint as shown on the tax return. So your approval will only apply to the tax return as presented to you. As soon as changes are made to the tax return this fingerprint will change and not match with the fingerprint on the original statement of acceptance anymore. This is the guarantee that the tax return is not filed with different information then what you have accepted.