From next year, VAT entrepreneurs with, a BV will no longer be able to file a return in the old portal of the Tax Authorities. The new portal, Mijn Belastingdienst Zakelijk, makes eRecognition with reliability level 3 mandatory when logging in.
There is an exception for sole proprietorships. They can also log in with DigiD. The tax authorities point out a number of points for attention for the use of eHerkenning.