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Last year I did not have a VAR which qualified my income towards my client. Do I still need to get one?

Question:
 

I have a question about the Var application form. Say if I have applied for a VAR application form for 2012 but I have worked in the previous month December 2011 would I also need a VAR application form for 2011 even though I have one for 2012 or can I still use the form for 2011?

 
Answer:
 
The VAR is a way to show your client how the tax authorities will treat the income you receive from the client. This gives security to your client who doesn't want to be confronted with a wage tax claim from the tax authorities if they treat the relation between you and your client as employment instead of freelance. If you have a VAR showing that the income is treated as self employed income your client doesn't have to worry that he will be confronted with a wage tax claim. If your client doesn't want to see a VAR then that is his own decision. You are not required by law to have a VAR, let alone for each year. So if nobody asked you to show your VAR for December 2011 then it is not a problem that you didn't have one. On the other hand the tax authorities will not issue a VAR declaration for a previous year.  
 
 
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