De Notify-Staatscourant
Uitgegeven krachtens Koninklijk Besluit · Koninkrijk der Nederlanden
OPENBAAR · Belastingdienst · Logius · ICTU
No.
Stcrt-NL-003
Date
2026-05-27
Effective
2026-01-01
Status
In force

Belastingdienst VAT return, MijnOverheid notifications and DigiD-Substantial second factor for the Dutch taxpayer

With more than 14 million active DigiD accounts, Logius serves all Dutch government services through a single authentication stack. The Belastingdienst operates monthly, quarterly and annual VAT cycles (depending on turnover). 4notify delivers VAT deadline reminders, MijnOverheid notifications and DigiD-Substantial second factor codes via SMS, push and email with sub-4-second P50 latency.

EmailSMSPush
Preamble

Pursuant to the General Administrative Law Act article 2:14 and the Tax Authority Electronic Messaging Act, the Belastingdienst, in consultation with Logius, issues the following Notice on the delivery of tax reminders and MijnOverheid notifications.

Cited statutes
Algemene wet bestuursrecht 2:14

Electronic publication and notification of decisions by administrative bodies.

Wet OB 1968 §14

VAT return: monthly (turnover >€7,500/month), quarterly (standard) or annual (VAT <€1,883/year).

Logius DigiD-Substantieel eIDAS-Substantial

Two-factor authentication via SMS code or DigiD app; eIDAS-Substantial since 2018.

Implementation
01

Belastingdienst API integration at accountant

4notify subscribes to outbound queue of accounting software; VAT deadlines computed per client.

02

T-30 / T-14 / T-7 / T-1 cadence

Quarterly deadline reminder 30/14/7/1 days prior; annual on 31/3 for IB and 1/5 for VPB.

03

DigiD-Substantial OTP

Second-factor codes within 60-second window across all three MNOs; email fallback on SMS failure.

04

Penalty awareness in cadence

Late-filing penalty (€60-€131) and late-payment penalty (3% of outstanding) mentioned in reminder text.

Delivery envelope
json
{
  "gebeurtenis": "belastingdienst.btw.deadline_herinnering",
  "btw_nummer": "NL123456789B01",
  "kwartaal": "2026-Q2",
  "deadline": "2026-08-01",
  "dagen_tot_deadline": 14,
  "sjabloon": "btw_q_einde_t14_v2",
  "kanalen": ["email", "sms"]
}
Sample message
SMS

Belastingdienst reminder: VAT return Q2 2026 due in 14 days (01-08-2026). Late filing penalty €60. STOP to opt out.

Compliance checklist
  • Belastingdienst API registered with Logius
  • Quarterly cadence per client synchronised
  • DigiD-Substantial OTP P50 ≤ 4s measured
  • Penalty awareness in template approved
What 4notify does differently

4notify is the only A2P service provider that recomputes the Belastingdienst quarterly cadence from accounting integration, delivers DigiD-Substantial second-factor codes via all three MNOs with P50 ≤ 4s and carries penalty awareness in approved templates.

Frequently asked questions
Do I need a Belastingdienst API key at 4notify?

No. 4notify operates with delivery envelopes from the accounting software; the Belastingdienst API connection stays with the accountant.

Is the adviser also notified?

Yes — primary recipient (client) + CC recipient (adviser) with separate templates.

Issued by Royal Decree of
the Notify Ministry of Notices
2026-05-27 · Stcrt-NL-003

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