Djent Administratiekantoor Barendrecht - Daan van der Ent

The VAR declaration (declaration of income tax status) for freelancers and self-employed workers without employees is going to change

As a freelancer or self-employed worker you often need to submit a VAR declaration to qualify for a project of a client. The VAR declaration is issued by the Belastingdienst after sending in a questionnaire. By this the client is indemnified from deducting several kinds of social insurance contributions.

At the moment there is a lot of commotion around VAT declarations. The Belastingdienst wants to start using previously drawn up model contracts. By doing this the Belastingdienst wants to gain more insight in the economic system of the continually growing market of self-employed workers without employees and the increasing so-called autonomy.

A self-employed worker is not autonomous when he or she pretends to be self-employed, but does not meet the requirements of entrepreneurship. Think of searching for assignments yourself instead of with the help of a secondment firm, meeting the hours test and making investments.

Who already has a VAR declaration of 2014 or 2015 does not have to apply for a new VAR in 2016. We will keep you informed about new developments.