Digital declaration for commercial space users

As a user of commercial premises, you have received a letter from us requesting you to submit a digital declaration for sewage treatment tax and/or pollution tax.

From the 2022 tax year onwards, you can log in to My HHNK for this purpose. You will need eHerkenning (minimum level 2+) to do so.

You can file your tax return via My HHNK.

eRecognitionReport it here

Absenteeism penalty

Failure to file a declaration for business premises, or failure to do so on time, may result in a default penalty of up to €3,354.50. The following applies to both late returns and non-returns:

  • For a first offense, 5% of the amount of the tax assessment, with a minimum amount of €50;
  • For a second failure to pay, 10% of the amount of the assessment, with a minimum amount of €100;
  • For a third/subsequent absence, 15% of the amount of the assessment, with a minimum amount of €200.

If you disagree with this, you can lodge an objection. You mustdo sodigitally or in writing.

Frequently asked question

Part of the water consumed is not drained or discharged. Will I receive a reduction?

If your company is listed as a separate business category in the wastewater coefficient table, the portion of water that is not discharged is already included in the wastewater coefficient. If this is not the case, you can request a reduction in the assessment. You must then demonstrate or substantiate the amount of water that has not been discharged or drained. This can be done, for example, by installing an intermediate meter. You mustsubmit your objection digitally or in writing. 

You can find the table on the Water Board Tax for Commercial Premises page.