General terms

These terms apply to all work by Twee Kolommen V.O.F., Drie Octoberstraat 65A, 2313 ZN Leiden, KvK 91736284, btw-id NL866204517B01. Other terms, including those of the client, only apply if we accept them in writing.

1. Assignment

An assignment exists once we confirm by email which return or service we will handle and at which price from the price list. The assignment is accepted by Twee Kolommen as a firm, also when one partner does the work (Article 7:404 of the Dutch Civil Code does not apply).

2. Your information

You provide complete and correct documents on time. A return is only as good as the papers behind it. We check for obvious gaps but do not audit what you send. Papers received after 20 March go into an extension request; we file those returns before 1 September.

3. Approval before filing

We send a summary before every income tax return and file only after your approval. For quarterly VAT returns under a bookkeeping subscription, you approve by sending the quarter's documents; you may ask to see the return first.

4. Prices and payment

Prices exclude 21% BTW. Returns are invoiced after filing, the bookkeeping subscription monthly in advance. Payment within 14 days by bank transfer or iDEAL. A subscription can be ended at the end of any quarter.

5. Corrections

If a filed return is wrong because of our mistake, we correct it free of charge. A correction because of new information from you costs €55.

6. Authorisation and letters

For filing we use the authorisation you give through DigiD or the intermediary scheme. Letters from the Belastingdienst still reach you, not us; forward assessments within two weeks so objection deadlines are not missed.

7. Liability

Our liability is limited to the fee for the assignment concerned, and in any case to the amount paid out by our professional liability insurance. We are not liable for interest or fines caused by late or incomplete documents.

8. Complaints and law

Complaints go to [email protected] within two months of the invoice. Dutch law applies; disputes go to the District Court of The Hague, unless the law gives a consumer another court.