Administration
Authorising your accountant: what do you arrange where?
An authorisation at the Dutch Belastingdienst and access to your books are two different things. You arrange the first with DigiD or eHerkenning, the second in your accounting software.
In short
If you are a sole trader (eenmanszaak), you authorise your accountant with DigiD Machtigen to handle your tax matters in Mijn Belastingdienst Zakelijk, the business portal of the Dutch Belastingdienst; you state which matters the authorisation covers. If your business has a legal form such as a vof or bv, it goes through a chain authorisation (ketenmachtiging) via eHerkenning: you do not need eHerkenning yourself, but you do give permission. If your accountant also wants to receive your assessment data digitally, the Belastingdienst sends you a registration letter (Serviceberichten Aanslag). Access to your books is separate from all this: in booxx you invite your accountant with the Bookkeeper role, at no extra cost. Never give your DigiD login details to your accountant; that is what the authorisation is for.
The essentials
- Sole trader
- Authorise with DigiD Machtigen, for a specific task and period. View and withdraw under Mijn machtigingen.
- Vof or bv
- A chain authorisation via eHerkenning. Your accountant arranges it through their supplier; you give permission.
- Your books
- Separate from the Belastingdienst: in the software you invite your accountant and withdraw the access again.
Three kinds of access that get mixed up
Someone who says they are going to authorise their accountant can mean three things. The first is that the accountant logs in at the Belastingdienst on your behalf and files returns. The second is that they receive your assessment data digitally. The third is that they can work in your books. You arrange each of the three in a different place, and you withdraw each of them separately too.
The first two run through the government: DigiD, eHerkenning and the Machtigingenregister of Logius. The third is a setting in your accounting software and has nothing to do with the Belastingdienst. Access to your software does not give your accountant access to Mijn Belastingdienst Zakelijk, and the other way round.
What your accountant may do, and where you arrange it
| How you arrange it | Where you see it or withdraw it | |
|---|---|---|
| Logging in to Mijn Belastingdienst Zakelijk on your behalf | Sole trader: an authorisation with DigiD. Vof or bv: a chain authorisation via eHerkenning. | DigiD: Mijn machtigingen at machtigen.digid.nl. Chain authorisation: ask your accountant or their eHerkenning supplier. |
| Receiving your assessment data digitally | Your accountant requests it with their software; you receive a registration letter from the Belastingdienst. | Machtigingenregister Digipoort at Logius, logging in with DigiD (an organisation with eHerkenning). |
| Working in your books | You invite them in the software under Team, with the Bookkeeper role. | Under Team: Withdraw access. It takes effect at once. |
Authorising at the Belastingdienst: DigiD or eHerkenning
As a sole trader or freelancer (zzp'er) you authorise someone with DigiD. An authorisation covers a specific task and a period, and you must state clearly which matters you authorise someone for. If you authorise a person, then according to digid.nl you request an authorisation code and give it, with your citizen service number (BSN), to the person helping you. If someone helps you without being an intermediary, your partner for instance, that is only possible with such a DigiD authorisation; that person then logs in with their own DigiD. If an accountant files on your behalf as an intermediary, then according to the Belastingdienst the intermediary arranges the authorisation needed; so ask them first how they do that.
If your business has a legal form such as a vof, bv, nv or cv, DigiD does not work: the VAT return is only available to someone who logs in with eHerkenning. Your accountant can then be authorised via eHerkenning with a chain authorisation. You do not need to apply for eHerkenning yourself, but you must give permission.
The registration letter: Serviceberichten Aanslag
The Belastingdienst sends assessments, notices and decisions to you on paper. Your accountant can receive that data digitally: the Servicebericht Aanslag. They request it with their software, and you then receive a registration letter with a form. If you agree, you do nothing. If you do not agree, you send the form to Logius well before the start date in the letter. Such a registration covers one type of tax and one tax year, and the paper post keeps going to your postal address.
With a continuous authorisation (doorlopende machtiging) it is the other way round. It saves the yearly letters, but only becomes active when you send the form to your accountant: with the activation code on that form they activate the registration. If you do not agree, you do nothing. You can cancel a continuous authorisation at any time.
Changing accountants: what do you withdraw?
If you move to another accountant, you go through the same three places. In booxx you invite the new accountant under Team and choose Withdraw access for the old one; it takes effect at once, and more than one accountant can have access at the same time. You withdraw a DigiD authorisation under Mijn machtigingen. You view and withdraw the registrations for service messages at the Machtigingenregister Digipoort of Logius, where you log in with DigiD (a vof or bv: with eHerkenning).
Mind one thing at Logius: each registration must be withdrawn separately. A continuous authorisation for income tax, the service messages for a particular year and the data of the pre-filled return are three different registrations. If your previous accountant still finishes the old years, you do not have to withdraw the registrations per year; a continuous authorisation held by your previous accountant you withdraw in either case, so that the new one can request one.
Changing accountants without loose ends
- Invite the new accountantIn the software, under Team, with the Bookkeeper role.
- Withdraw the old one's accessUnder Team: Withdraw access. Their own account continues to exist.
- Withdraw the authorisation at the BelastingdienstDigiD: under Mijn machtigingen. Chain authorisation: through your accountant.
- Check the MachtigingenregisterAt Logius, with DigiD or eHerkenning. You withdraw each registration separately.
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Updated October 2, 2026. General explanation of the Dutch rules, not tax advice — for your own situation, decide together with your accountant or the Dutch Tax Administration.
Frequently asked questions
May I give my DigiD to my accountant?
No. DigiD says so itself: never give your login details to someone else, use DigiD Machtigen instead. With an authorisation your accountant only gets access for the task and the period you choose, and you can withdraw it under Mijn machtigingen.
How do I authorise my accountant for the Dutch VAT return?
As a sole trader via DigiD Machtigen, stating which matters the authorisation covers. With a vof or bv via a chain authorisation with eHerkenning: you do not need eHerkenning yourself, but you give permission. According to the Dutch Belastingdienst, an intermediary who files on your behalf arranges the authorisation needed.
How do I withdraw my accountant's authorisation?
You withdraw a DigiD authorisation under Mijn machtigingen at machtigen.digid.nl. You withdraw the registrations for service messages at the Machtigingenregister Digipoort of Logius (a vof or bv: with eHerkenning), each registration separately. You withdraw access to your books in the software: in booxx under Team, with Withdraw access.
Do I have to authorise my accountant to let them work in my books?
No, those are two different things. In booxx you invite your accountant under Team with the Bookkeeper role; that costs nothing extra. They post entries and manage the ledger, but do not manage your subscription and do not send payments. You only need an authorisation if they also have to log in at the Belastingdienst on your behalf. If an accounting firm manages your administration, the firm arranges who has access.
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