VAT fiscal unity: prepare the request letter
A VAT fiscal unity ruling confirms that your companies count as a single taxable person for VAT. This tool assesses the interlinkage and drafts the substantiated request letter, in Word and PDF, for € 39 excl. VAT.
What is a VAT fiscal unity ruling?
A written confirmation from the tax inspector that two or more entrepreneurs are financially, organisationally and economically interlinked and therefore count as a single taxable person for VAT (article 7(4) Dutch VAT Act 1968). The fiscal unity already exists by operation of law once the interlinkage is met; the ruling only provides certainty.
Who requests a VAT fiscal unity?
Any group of entrepreneurs that is financially, organisationally and economically interlinked, for example a holding with one or more operating companies under the same director and shareholder. At least one member must be a legal person.
Interlinkage: financial, organisational, economic
The three forms of interlinkage are cumulative: financial interlinkage (more than 50% of the shares including control in the same hands), organisational interlinkage (an overarching management) and economic interlinkage (in essence the same economic goal or substantial mutual supplies). More detail and examples in What is a Dutch VAT fiscal unity?.
How do you request a VAT fiscal unity?
- 1
Add the entrepreneurs
Add the entrepreneurs and upload the KvK extract per entity. We fill the data automatically where possible.
- 2
Assess interlinkage
Answer questions about the financial, organisational and economic interlinkage.
- 3
Review the letter
Review the advisory assessment and complete the details for the letter.
- 4
Download
Pay once and download the request letter in Word and PDF.
FAQ
What is a VAT fiscal unity ruling?
A written confirmation from the tax inspector that two or more entrepreneurs are financially, organisationally and economically interlinked and therefore count as a single taxable person for VAT (article 7(4) Dutch VAT Act 1968). The fiscal unity already exists by operation of law once the interlinkage is met; the ruling only provides certainty.
Who requests a VAT fiscal unity?
Any group of entrepreneurs that is financially, organisationally and economically interlinked, for example a holding with one or more operating companies under the same director and shareholder. At least one member must be a legal person.
What does this tool produce?
A request letter to the Belastingdienst with a substantiated interlinkage analysis on the three pillars (financial, organisational, economic), in Word and PDF, for € 39 excl. VAT. You first assess for free whether your group is interlinked.
Does the tool cost anything if my group turns out not to be interlinked?
No. The interlinkage assessment is free. You only pay when you download the request letter.
Free assessment. € 39 excl. VAT when you download the request letter.