Why does submitting the digital summary wage sheet (VZL) fail? (EN)

• Modified on: Thu, 5 Feb, 2026 at 2:07 PM

You are trying to upload the digital summary wage sheet (VZL) to the Tax Authorities, but receive an error message or the file is not accepted. This can have several causes.

Check the following points:

1. Did you open the CSV file before uploading it?

This is the most common cause. Opening the CSV file automatically changes the file structure, corrupting it and making it unacceptable.

What to do:

• Generate the file again in Celery
• Upload it DIRECTLY without opening it
• The upload will now succeed

2. Are CRIB numbers missing?

All employees and the employer must have a CRIB number. Without complete CRIB numbers, the VZL will not be accepted.

What to do (Curaçao example):

• Go to Reports > C43 - Missing info
• Identify which employees are missing a CRIB number
• Add the missing CRIB numbers
• Generate the VZL again

3. Are there negative amounts in the VZL?

The Tax Authorities' system does not accept negative totals.

What to do:

• Check the totals in the VZL before exporting
• Correct negative amounts in the relevant payroll runs
• Generate the VZL again

4. Did you edit the file in Excel?

Excel changes the file structure, making the file unusable.

What to do:

• Only edit the file in Notepad (not in Excel)
• Or better: generate the file again from Celery without editing it

The correct procedure to submit the VZL:

1. First check the C43 - Missing info report
2. Add missing CRIB numbers
3. Verify all totals are positive (no negative amounts)
4. Go to Reports > Annual reports > Report 13
5. Select the correct year and click Apply
6. Click Export > CSV for Tax Authorities
7. Upload the file DIRECTLY to the Tax Authorities without opening it