I am an EU citizen arrived in the Netherlands in December 2011. I have applied and received a sofi number using my home country’s address and I was supposed to register in a municipality over the next days. Eventually, I moved back to my home country to accept a job offer (January 2012) and I did not register to any municipality.
Do I have to deactivate my sofi number? If yes, do I have visit the tax office?
If I do nothing, as the tax office already have my actual foreign address, do I have to file tax returns for the coming years declaring my foreign income?
1. You do not have to deactivate your sofinumber and you don‘t have to inform the tax authorities that you will not use the number. The number will stay on your name for a certain period, after some time it can be given to somebody else.
2. Normally you will not have to file a tax return since you were not living in the Netherlands nor received income from the Netherlands. The tax authorities may have doubts about your situation and may send you a tax form though. You can return this form to the tax authorities stating that you were never living in nor receiving income from the Netherlands and therefore have never been a taxable (non) resident of the Netherlands.