Knowledge base › Evidence and declarations
How you show that you pay your taxes, how to apply for the statement and how old it may be when you submit a tender.
Checked on 15-09-2026
With the payment-behaviour statement on compliance with tax obligations (verklaring betalingsgedrag nakoming fiscale verplichtingen) you show that you meet your filing and payment obligations and that no outstanding assessments or other claims of the Tax Administration exist in your name or your company's name. The Tax Administration itself mentions registering for a tender as an example of when you need the statement.
Under the Dutch Public Procurement Act 2012 the statement serves as evidence that the exclusion grounds relating to non-payment of taxes or social security contributions do not apply to you. At the time you submit your tender, it may be no more than six months old (article 2.89, paragraph 3).
The statement covers all tax debts and claims at the time of issue, including payroll taxes, VAT and corporate income tax. You apply with an application form. You can fill it in online and send it immediately, or download it as a PDF, print it and send it by post. The Tax Administration aims to decide within 1 week, but reports that it currently takes about 2 weeks.
Make sure you request the right statement. The Tax Administration also issues payment-behaviour statements for chain liability and for hirer's liability. These serve a different purpose from the statement on compliance with tax obligations used in tenders.
What this means for you: a statement no older than six months can be used for several tenders within that period. Apply for it as soon as you start tendering seriously and note the date, so you know when you need a new one. If you have an outstanding assessment or a payment arrangement, find out before you tender what the statement will show. That way you avoid surprises at the award stage.
These articles explain how public tendering works; they are not legal advice. If you are unsure about a specific tender, ask your question through the clarification round or consult a lawyer.
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