{"id":15068,"date":"2023-02-02T16:12:50","date_gmt":"2023-02-02T16:12:50","guid":{"rendered":"https:\/\/www.keesdeboekhouder.nl\/payments-to-private-individuals\/"},"modified":"2023-02-02T16:12:50","modified_gmt":"2023-02-02T16:12:50","slug":"payments-to-private-individuals","status":"publish","type":"post","link":"https:\/\/www-backup.keesdeboekhouder.nl\/en\/payments-to-private-individuals\/","title":{"rendered":"Payments to private individuals\ufffc"},"content":{"rendered":"<section class=\"header-block block\" style=\"background-color: #f4f4f5;\">\n    <div class=\"container h-100\">\n        <div class=\"header-block__wrapper row h-100\">\n            <div class=\"header-block__left d-flex col-12 col-sm-7 d-flex justify-content-center align-items-end\">\n                <img decoding=\"async\" loading=\"lazy\"\n                     class=\"image d-block\"\n                     alt=\"Payments to private individuals\ufffc\"\n                     src=\"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/pexels-miguel-a-padrinan-932261-5-scaled.jpg\"\n                     srcset=\"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/pexels-miguel-a-padrinan-932261-5-scaled.jpg 2560w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/pexels-miguel-a-padrinan-932261-5-300x199.jpg 300w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/pexels-miguel-a-padrinan-932261-5-1024x681.jpg 1024w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/pexels-miguel-a-padrinan-932261-5-768x511.jpg 768w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/pexels-miguel-a-padrinan-932261-5-1536x1021.jpg 1536w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/pexels-miguel-a-padrinan-932261-5-2048x1362.jpg 2048w\"\n                     sizes=\"(max-width: 2560px) 100vw, 2560px\"\/>\n                                <span class=\"image-caption text--small\"><\/span>\n            <\/div>\n            <div class=\"header-block__right d-flex flex-row flex-wrap col-12 col-sm-5 justify-content-start align-items-start align-items-sm-end\">\n                <h1 class=\"title\">Payments to private individuals <\/h1>\n                                <div class=\"d-flex col-12 justify-content-start justify-content-md-end p-0\">\n                    <span class=\"label text--small\">2 February 2023 \u2013 reading time: 5 minutes<\/span>\n                <\/div>\n                                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"text-block block columns-1\">\n    <div id=\"\" class=\"deeplink-anchor\"><\/div>\n    <div class=\"container\">\n        <div class=\"row\">\n            <div class=\"col-12 offset-lg-1 col-lg-10 offset-xl-2 col-xl-8\">\n                <div class=\"text-block__text-wrapper rich-text d-block\">\n                    <p>Just when you\u2019ve mastered the art of invoicing to other entrepreneurs, a new situation suddenly arises: having to pay a private individual to whom you\u2019ve outsourced work. Private individuals cannot issue invoices, so how does paying them work? In this blog, we will teach you how private individuals are able to charge you for their services or products.<\/p>\n<p>As an entrepreneur, you might find yourself in a situation that requires having to make a payment to a private person. Because that person doesn\u2019t have a registered business, or is employed by you, you may wonder how the billing process works in this case. First and foremost, it speaks for itself that any services that have been provided must be registered. This happens in the form of a private invoice (kwitantie in Dutch). But let us first explain the distinctions between a private invoice, a <a href=\"https:\/\/www.belastingdienst.nl\/wps\/wcm\/connect\/bldcontentnl\/belastingdienst\/prive\/werk_en_inkomen\/werken\/werken-als-vrijwilliger\/vrijwilligersvergoedingen\/vrijwilligersvergoedingen\">volunteering fee<\/a>, and an expense reimbursement.<\/p>\n<p><strong>Private invoices, volunteering fees and expense reimbursements<\/strong><br \/>\nIn general, volunteers perform tasks for a sole proprietorship, club, union or foundation on a regular basis. Volunteers are allowed to receive a volunteering fee of less than \u20ac190 per month up to a maximum of \u20ac1,900 per year. It\u2019s important to note that the activities of a volunteer cannot be the same as the ones he or she performs professionally. For example, someone who has a design company and also works as a designer for a foundation in his or her spare time is not a volunteer. The volunteering fee doesn\u2019t need to be filed for income tax purposes.<\/p>\n<p>An expense reimbursement can be used to supplement or replace the volunteering fee. The amount paid must cover the actual and demonstrable costs and it\u2019s therefore less suitable for the remuneration of someone&#8217;s working hours.<\/p>\n<p>In exceptional cases, a private invoice can be drawn up by a private individual who has provided a service or product once, and who is <a href=\"https:\/\/www.belastingdienst.nl\/wps\/wcm\/connect\/nl\/modelovereenkomsten\/content\/wanneer-is-sprake-van-loondienst\">neither employed by the client<\/a> nor a volunteer. The amount stated on the private invoice doesn\u2019t have to be directly related to the costs incurred: a private individual can charge a commercial price for the product or service.<\/p>\n<p><strong>Issuing a private invoice<\/strong><br \/>\nIn a legal sense, a private invoice is an entirely different <a href=\"https:\/\/www.keesdeboekhouder.nl\/database\/nl\/hoe-stel-je-een-correcte-factuur-op\/\">document than a regular invoice<\/a>, with different requirements for legal validity. It\u2019s also issued at a different moment than a regular invoice: after payment. It therefore also functions as proof of payment.<\/p>\n<p>A private invoice should at least contain the following elements:<br \/>\n&#8211; Name and address of the recipient<br \/>\n&#8211; Name and address of the issuer<br \/>\n&#8211; Date of delivery of the service or product<br \/>\n&#8211; Description of the service or product, including quantity<br \/>\n&#8211; Amount due<br \/>\n&#8211; Autograph of the issuer<\/p>\n<p>An important difference with a regular invoice is that a private invoice doesn\u2019t contain VAT. If you don\u2019t make extra money on a regular basis, you don\u2019t have to pay VAT as a private individual. The income from the private invoices must be stated under \u2018Income from other activities\u2019 when filing an income tax return. If the projects are no longer one-off, but start to show some regularity, <a href=\"https:\/\/www.keesdeboekhouder.nl\/database\/nl\/11605\/\">you may be regarded as an entrepreneur<\/a> for income tax or sales tax purposes. So keep a close eye on this by consulting both the <a href=\"https:\/\/www.belastingdienst.nl\/wps\/wcm\/connect\/nl\/ondernemers\/content\/hulpmiddel-checken-of-ik-ondernemer-ben-voor-de-inkomstenbelasting\">Entrepreneurs Check<\/a> and the <a href=\"https:\/\/www.kvk.nl\/advies-en-informatie\/bedrijf-starten\/moet-ik-mijn-bedrijf-inschrijven-bij-kvk\/\">online checklist of the Chamber of Commerce<\/a>.<\/p>\n<p><strong>Processing a private invoice in your administration<\/strong><br \/>\nAs an entrepreneur, you must submit a private invoice to your administration, just like all other expenses. In addition, you may be obliged to indicate to the Dutch Tax and Customs Administration that you\u2019ve made a &#8216;payment to a third party&#8217;. You can do so by completing the form in the <a href=\"https:\/\/www.belastingdienst.nl\/wps\/wcm\/connect\/bldcontentnl\/belastingdienst\/zakelijk\/personeel_en_loon\/uitbetaalde_bedragen_aan_derden\/uitbetaalde-bedragen-aan-derden-aanleveren\/bedragen-aanleveren-tot-en-met-31-december-2022\">data portal of the Tax and Customs Administration<\/a> or through the submission template Payments to Third Parties (UBD) of the Tax and Customs Administration.<\/p>\n<p>Entrepreneurs who employ people and file wage tax returns for them, are always obliged to declare payments to third parties. If you don\u2019t have a payroll tax number, you\u2019re not obliged to declare payments to third parties, unless you\u2019ve received a notification from the Dutch Tax and Customs Administration. In that case you\u2019ll need additional information from the private individual you\u2019re paying. In addition to the data on the private invoice, you also need the date of birth of that person.<\/p>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"<p>Just when you\u2019ve mastered the art of invoicing to other entrepreneurs, a new situation suddenly arises: having to pay a private individual to whom you\u2019ve outsourced work. Private individuals cannot issue invoices, so how does paying them work? In this blog, we will teach you how private individuals are able to charge you for their services or products.<\/p>\n","protected":false},"author":8,"featured_media":19547,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[14,19],"tags":[],"class_list":["post-15068","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-profiles-en","category-keep-up-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Payments to Private Individuals<\/title>\n<meta name=\"description\" content=\"Learn how to pay private individuals for outsourced work and understand the process of invoicing. 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