FreeFlexers who work their first trial shift or those that make use of the Small Business Scheme (KOR) do not have to pay VAT. However, as a client, you must report the amounts paid for these shifts to the tax authorities. This is the UBD declaration (Amounts Paid to Third Parties, formerly IB47).
How do I file a UBD tax return?
To save clients time, Temper has largely automated this process. We set up a list for you of all FreeFlexers who have worked for them without a VAT number. All we need for this is a correct VAT number in the Temper account and that you indicate at registration whether your company has a payroll tax number or not. The latter determines what information of the FreeFlexer we are allowed to with you in the list we provide.
If you are logged into Temper, you can find the 'Reporting to Tax Authority' page by clicking on 'Hi (your name)', or simply via this link. On this page, you can download a data file your company. Keep in mind that the UBD tax returns are submitted per company, meaning that there will not be files per location.
The document you download may look messy, but you can use this file directly for the UBD declaration. You can submit it digitally in the Tax Office's data portal following the instructions on this page.
Don't have login credentials for the data portal yet? Then sign up with the Tax Office to receive them.
When do I need to file the UBD?
This should be declared every year and no later than February 1, for the previous year. We will send you a reminder well in advance. You can also file the UBD declaration at any time during the year.
Please note: if you do not file your return on time, the tax authorities may impose a fine on you.
Can Temper file a UBD tax return for me?
As a business, you will need to file your own tax returns. This can be done via your personal data portal of the tax authorities. Unfortunately, Temper cannot do this for you for these reasons. However, we have made it as easy as possible for you and have prepared the data file for your company account. All you have to do is submit the file to the data portal of the Tax Office.
For more information about the UBD tax return, we recommend that you consult this web page of the Tax and Customs Administration.
If you're facing issues, you can always contact the Tax Authorities by phone on 0800 0543, available from Monday to Thursday from 8 a.m. to 8 p.m. and on Fridays from 8 a.m. to 5 p.m.