Tax Compliance Certificates for Contractors: A Guide to Statements of Good Tax/Payment Behaviour
EU-wide compliance guidance, with a detailed focus on the Netherlands.
Across most of Europe, a business working with subcontractors or hired labour will, at some point, be asked to prove that it's meeting its tax obligations. This often comes in the form of an official certificate or statement issued by the relevant tax authority. The exact document, what it covers, and when it's required varies considerably from country to country, but the underlying need is the same almost everywhere: giving a hiring party or authority documented, current proof of compliance.
This page focuses in detail on the Dutch version of this requirement — the verklaring betalingsgedrag, or statement of good tax behaviour — since it's one of the more structured and frequently required versions in the EU, and a common point of confusion for contractors new to working in the Netherlands. Where relevant, we've also noted how nearby markets like Belgium and Germany handle the same underlying need differently.
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The General Concept: Proving Tax Compliance to a Hiring Party
- Most European tax authorities can issue some form of certificate confirming a business is up to date on its tax and social security obligations. These are used in a range of situations such as qualifying for a public tender, applying for a business licence or permit, registering with a foreign chamber of commerce, or reassuring a hiring party managing chain liability risk in a subcontracting relationship.However, between country to country, details may be different such as how many versions exist, what each one covers, how it’s requested, how long it’s valid, and how often a hiring party expects to see a fresh one. Treat each country’s version as its own distinct requirement rather than assume familiarity with one transfers to another. This is the safer approach for any business operating across more than one market.
The Netherlands: Statement of Good Tax Behaviour (Verklaring Betalingsgedrag)
A verklaring betalingsgedrag is an official statement issued by the Belastingdienst confirming that a business has been meeting its tax obligations, filing on time, and paying what’s owed. There are multiple versions of this document, depending on your context and situation.
- Inlenersaansprakelijkheid for businesses that hire out staff, confirming payroll tax and VAT obligations tied to that labour are being met
- Ketenaansprakelijkheid for subcontractors, confirming payroll tax obligations tied to the work carried out are being met (this is for chain liability)
- Nakoming fiscale verplichtingen which is a broader statement confirming general tax compliance, commonly requested for tender procedures, permit applications, or registering with a foreign chamber of commerce
The application is free, submitted online directly with the Belastingdienst, and doesn’t require the applicant to hold a specific kind of bank account or subnumber setup the way a G-account does. It’s also frequently the relevant proof for businesses that don’t hold a G-account at all such as a genuinely self-employed contractor with no staff.
When do you need a statement of good payment behavior?
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- Contractor operating as a genuinely self-employed business with no staff (ZZP’er), where a G-account isn’t obtainable
- Business submitting a tender or bid where proof of tax compliance is a requirement
- Business applying for a permit or registering with a foreign chamber of commerce
- Ongoing relationship where a hiring party periodically requests updated proof of compliance
Why It Matters for Chain Liability
Under Dutch chain liability law, a hiring party can be held responsible for tax and social security contributions a subcontractor fails to pay. A statement of good tax behaviour gives the hiring party documented evidence that a subcontractor was meeting their obligations at a given point in time. This ends up being useful wherever ongoing proof of compliance is needed as part of managing that risk.
Because the statement reflects a snapshot rather than an ongoing guarantee, it’s typically requested at intervals rather than once. Many hiring parties ask subcontractors for an updated statement automatically every few months for the duration of the relationship.
How To Get a Statement of Good Tax Behaviour
Requesting the statement
The application is submitted online through the Belastingdienst, specifying which of the three types applies to the situation. Processing generally takes around 10 working days, though this can extend during periods of high demand or if documents are incorrect. If you need it quickly due to any deadlines such as a tender submission, account for this extra delay.
Choosing the right version
Using the wrong type of statement for the situation such as requesting the general fiscal-compliance version when a hiring party specifically needs the chain liability version, for instance, can mean the document doesn’t actually satisfy what was asked for, and the process has to be repeated.
Keeping it current
Since the statement reflects compliance at a point in time, a hiring party relying on it for ongoing risk protection will typically want a fresh one at regular intervals.
How CEG Supports This
We help businesses navigate this process by:
- Identifying which type of statement or certificate applies to a given country and situation
- Preparing and submitting the application quickly
- Managing renewal requests so a current statement is available when a hiring party asks for one
Frequently Asked Questions
Is this the same as a G-account?
No. A statement of good tax behaviour (verklaring betalingsgedrag) and a G-account are different compliance tools. A G-account is a restricted bank account used to set aside payroll tax and VAT liabilities, while a statement of good tax behaviour is a document issued by the Belastingdienst confirming that a business is meeting its tax obligations. Businesses without a G-account, including genuinely self-employed contractors with no staff, may still use a statement of good tax behaviour as evidence of compliance.
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How much does it cost to request a certificate of good payment behviour (NL)?
The application is free of charge. Requests are submitted directly to the Belastingdienst through its online application process.
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How long is a statement of good tax behaviour valid for (NL)?
There is no fixed validity period printed on the statement. Because it only confirms compliance at a specific point in time, hiring parties typically request updated statements on a regular basis, often every few months, to maintain current evidence of compliance.
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Which version do I need?
That depends on why the statement is being requested:
- Inlenersaansprakelijkheid is generally used by businesses that hire out personnel and need to demonstrate compliance with payroll tax and VAT obligations related to that labour.
- Ketenaansprakelijkheid is intended for subcontractors and is commonly requested in situations involving Dutch chain liability rules.
- Nakoming fiscale verplichtingen is a broader statement of general tax compliance and is often requested for tenders, permit applications, or registrations with foreign chambers of commerce.
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Does every EU country have an equivalent document?
Most European countries provide some form of certificate or statement confirming that a business is up to date with its tax or social security obligations. However, the name, purpose, application process, validity, and scope can vary significantly between countries. Belgium and Germany, for example, have comparable mechanisms but with different rules and uses. Businesses operating internationally should treat each country’s requirements separately rather than assuming a document from one jurisdiction is equivalent to another.
