Tax control in the Netherlands
- Reading time: 3 min
- 13/08/2025
- Ruben van de Vossenberg
Table of contents
As an entrepreneur, you know that the Tax Authority is authorised to conduct an audit at any time. This is a legal duty that they perform on behalf of the government. Although the chance of being selected is relatively small, it is wise to know how you can be selected, how such an audit is conducted, and what you should and should not do. We explain this in this article.
Types of tax controls by the Tax Authority
The Tax Authority uses various types of control:
Remote control
Company visit
On-site observation
Unannounced visit
- Book audit
Remote control
During a remote control, The Tax Authority does not physically visit your company. These controls are often fully automated, based on information from internal systems and other authorities. Data analyses are used to establish connections and detect possible deviations.
Triggers for such a check could include:
A low profit or loss in your income tax return while the balance of your business account is increasing.
Claim VAT refunds multiple times without declaring turnover.
The exact method is not disclosed in order to prevent fraud.
Company visit by a tax inspector
During a company visit, an inspector will visit your company to gather information about your business, its operations and its administration. This often involves checking specific tax returns.
Such visits are always announced in advance, usually first by telephone and then in writing. The letter includes the following information:
The location of the control (business premises or office of the advisor).
The date and time of the visit.
The focus of the inspection (e.g. income tax, VAT or payroll taxes, plus the period).
Any documents that must be submitted in advance, such as an audit file.
On-site observation
An on-site inspection gives the Tax Authority insight into the daily operations of a business. Various aspects of the business can be examined.
Sometimes this observation is announced in advance, but often it is not. The person present at that moment must cooperate.
Unannounced visit
It does not happen often, but the Tax Authority has the option of making a so-called unannounced visit. This involves an inspector visiting your premises during business hours without prior notice. If this happens, we recommend that you always ask to see the inspector's ID. Inspectors who are authorised to make such visits will receive separate identification for this specific purpose. However, please feel free to ask for the reason for the visit.
Book audit
A book audit is a comprehensive audit of the accuracy and completeness of your tax returns and bookkeeping. This usually involves a visit to your business premises and is announced in a similar manner. An inspector is not permitted to go beyond the scope of the audit announced in advance.
Important to remember: if you make a claim, you must be able to prove it. If you have deducted costs, you must be able to demonstrate that they are business-related. If there is any doubt about your turnover, the Tax Authority must prove this. If your records are seriously flawed, the burden of proof may be reversed and you will have to prove that your information is correct and complete.
Do you want to start today?
Rights and obligations during inspections in the Netherlands
Your rights
You may be assisted by an advisor.
Right to an explanation if the tax return is amended.
Right to object and appeal after a decision.
Right to confidentiality of your tax information.
An inspector may only search for information that is visible or has been requested.
Your responsibilities
Grant access to the company.
Share relevant information that is necessary for the audit.
Allow access to the administration; copies may be made.
Provide access to bank accounts upon request.
Comply with statutory administration and retention requirements.
Good preparation prevents problems
A tax inspection does not have to be a stressful event, as long as your administration is in order and you know what is expected of you. Ensure that your accounts are clear, complete and up to date, and keep all supporting documents carefully. We can help you with this. If you would like to outsource your bookkeeping, please contact us.
Do you want advice today?
- In 99% of the cases our advice leads to considerable tax benefits.
- Transparent about our costs and working method.
- Quickly and easily arranged. You provide the requested documents, we do the rest!
In dit artikel vertellen we alles over de aangescherpte regels rondom schijnzelfstandigheid bij ZZP’ers die per 1 januari 2025 zijn ingegaan.
As a sole proprietor in the Netherlands, there are several tax benefits you can make smart use of. You can read more about them in this article.
An audit by the Tax Authorities is something that can happen. However, it does not have to be a stressful experience. In this article, we explain how an audit works and what your rights and obligations are.
