E-tax card refers to the combination of tax card information and the stopping-of-pay percentage. The e-tax card is not sent to the taxpayer, but to the party which is to be responsible for withholding the tax. The e-tax card is mainly sent out electronically and only to those subscribing to this service. It is also possible, however, to receive the information on paper.

Subscription (Abonnement) refers to the fact that employment information has been submitted to eIndkomst for a person, and the sender (subscriber) therefore receives the e-tax card for the person.

Subscriber (Abonnent) refers to the enterprise which submits the employment information and is thus the recipient of the e-tax card. This may be the party obliged to withhold tax or its payroll services agency.