Applying for eHerkenning: when you need it and what it costs
Written by Ilias Aarrass5 min read · Published on · Last reviewed on 
In short
A sole proprietorship logs in to the tax portal with DigiD and needs no eHerkenning; with a bv, a partnership or another legal form, eHerkenning at assurance level 3 or higher is mandatory.
- The login means needs the right authorisation too, for instance for the business tax portal or payroll returns; without it you cannot get in.
- If a tax service provider files for you, they can log in on your behalf through a chain authorisation and you often need to buy nothing yourself.
- You apply for eHerkenning with an approved supplier rather than with the tax authority; allow a few working days.
- The costs are deductible business expenses and the VAT on the invoice is reclaimed as input tax.
eHerkenning is the login means for businesses, as DigiD is for private individuals. You buy it from an approved supplier, it is issued in your company's name and you use it with the tax authorities, the UWV, RVO, municipalities and a growing list of other bodies. For most freelancers the key question is simple: do I need it at all? Often the answer is no. This article explains when you do, which level to choose and which application mistakes cost money and time.
Do you need it? That depends on your legal form
With a sole trader business you log in to the business tax portal with your own DigiD. Your VAT return, your income tax and your details are handled that way at no extra cost. With a bv, a general partnership, a foundation or any other legal form with its own registration separate from you as a person, DigiD is not permitted and you need eHerkenning. The same applies once you take on staff and file payroll returns or have to deal with the UWV.
| Situation | Login means | Cost |
|---|---|---|
| Sole trader, VAT and income tax return | DigiD | Free |
| Bv, vof or foundation with the tax authorities | eHerkenning level 3 with tax authority authorisation | Around € 25 to € 60 a year |
| Payroll returns and UWV matters | eHerkenning level 3 | Same subscription, extra authorisation |
| Subsidies at RVO or your municipality | eHerkenning level 3, sometimes level 4 | Level 4 costs more |
Which level and which authorisation
eHerkenning has assurance levels. For the tax authorities level 3 (EH3) is the standard: logging in with a password plus a code on your phone. The level alone is not enough, you also need the right authorisation, for example Business Tax or Payroll Returns. Apply for the login means without the authorisation and you still will not get in. Level 4 requires identification with a passport or ID card and is only needed when a specific service asks for it.
If a bookkeeper files your returns, you often need to buy nothing yourself. Your office can file on your behalf using a chain authorisation; you sign an authorisation and your accounting firm arranges the rest. That saves a subscription and, more importantly, hassle with login codes. So ask about it before signing up for anything yourself.
Applying in four steps
The application runs entirely through a supplier, not through the tax authorities. Allow a few working days, because a Chamber of Commerce check and usually an identification step follow. So do not apply on the day your return is due.
- Choose an approved supplier and the EH3 package with the authorisation you need.
- Enter your registration number and the details of the legal representative, who must appear in the trade register.
- Identify yourself, usually online with your ID document or through a short video check.
- Activate the means, link the app or code generator and test logging in well before a deadline.
Costs, compensation and the mistakes that cost money
The cost of eHerkenning is a business expense and therefore deductible; the VAT on the invoice is reclaimed separately as input tax. For organisations without a trade register entry, which therefore cannot obtain eHerkenning, the tax authorities run a compensation scheme; as an entrepreneur with a registration number you fall outside it. What you can save: not buying a higher level than you need, and cancelling immediately when you stop or dissolve your bv, since subscriptions otherwise continue.
Two mistakes keep recurring. The first is issuing the means in your own name instead of the company's: it then does not work with the tax authorities. The second is mixing up several businesses; with a holding and an operating company, every legal entity with its own registration number needs its own means or an authorisation. If you stop or pause, cancel in writing and keep the confirmation.
Frequently asked questions
Can a sole trader file VAT returns without eHerkenning?
Yes. Sole traders log in to the business tax portal with DigiD and file their VAT return there without an extra subscription. eHerkenning only becomes necessary with a bv, vof or other legal form, or when filing payroll returns.
How long does an application take?
Usually a few working days to over a week, depending on the supplier and how quickly identification is completed. So do not wait until the final week before a deadline; being late still earns you a default penalty.
My bookkeeper files my returns. Do I still need eHerkenning?
Often not: with a chain authorisation your office files on your behalf. It is still handy to keep access to your own portal, for instance to view assessments and messages. Discuss it in advance so you do not pay twice.
Is eHerkenning deductible and does it carry VAT?
Yes, it is a business expense you deduct in full, and the 21% VAT on the invoice is reclaimed in your VAT return, unless you have exempt revenue or fall under the small business scheme.
Sources
- How eHerkenning worksBelastingdienst · belastingdienst.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
