BSN on digital (sales) platforms

Do you, as a private person, sell goods or services through a digital platform, such as a sales site or an online market place? Then this digital platform may sometimes be obliged to request data from you, including your citizen service number (BSN). The platform has to pass on these data to the Tax and Customs Administration. The Tax and Customs Administration can then use this information for checking your income tax return.

On this page

These are the situations in which this applies to you

The digital platform is obliged to pass on your data to the Tax and Customs Administration if you:

  • sell goods (items and products) for an amount of more than 2000 euro per year on the platform or carry out more than 30 transactions per year on the platform;
  • provide personal services (such as cleaning help or homework assistance);
  • rent out immovable property (such as a house or a garage);
  • rent out means of transport (such as a trailer).

You can find a checklist for sellers on the website of the Tax and Customs Administration (in Dutch). Here you can see when the digital platform shares your data with the Tax and Customs Administration.

These are the data that the digital platform asks from you

The digital platform first has to inform you properly for what it needs your data. If the digital platform needs your data, it will always ask for your BSN. In addition, the digital platform may ask you to provide supplementary data, such as your name, address and birthdate.

Copy of identity document

The digital platform may also ask you for a (unedited) copy of your identity document, such as your passport or identity card. The platform uses the copy for checking your data.

These are the data that are passed on to the Tax and Customs Administration

In addition to the data that the digital platform has requested from you, the digital platform passes on the following data to the Tax and Customs Administration:

  • what your turnover was in a specific year;
  • how many transactions you carried out in that year.

This is how the online platform retains your data

The digital platform is obliged to retain your data for 7 years. The platform has to ensure that your data are retained safely.

Does the platform ask for a copy of your identity document? Then the platform will have to secure the copy against abuse. For example by:

  • removing data that are not necessary;
  • placing a watermark.

Use for a different purpose not allowed

The platform is not allowed to use your data for a different purpose without a good reason.

Why this is mandatory

The obligation for digital platforms to share data of sellers with the Tax and Customs Administration arises from European tax legislation. It concerns the EU Directive for data exchange by digital platforms (DAC7).

In the Netherlands, DAC7 has been implemented in: