1. Buyer
1.1.
Buyer
Official name: Belastingdienst, IUC Belastingdienst
Legal type of the buyer: Central government authority
Activity of the contracting authority: General public services
2. Procedure
2.1.
Procedure
Title: BOA- en AOA-opleidingen en examinering
Description: Het belangrijkste doel van de BOA- en AOA-opleidingen is het verkrijging van de opsporingsbevoegdheid en de BOA- en AOA- her- en bijscholing tot het behoud van de opsporingsbevoegdheid. Daarom wil de Aanbestedende dienst 2 Raamovereenkomsten sluiten die passen bij de huidige (en toekomstige) vraag vanuit het perspectief van de genoemde afnemers van de BOA- en AOA-opleidingen en examinering. 1 Raamovereenkomst voor de BOA- en AOA-opleidingen (perceel 1) en bij- en herscholing, en 1 Raamovereenkomst voor de examinering hiervan (perceel 2). Zie Beschrijvend document, paragraaf 2.1 voor de omvang van de opdracht.
Procedure identifier: c4eec75f-0f59-413b-9ba3-a856dda9002a
Internal identifier: IUC24-744
Type of procedure: Open
Main features of the procedure: Zie beschrijvend document voor meer informatie. Zie beschrijvend document voor meer info over de gunning.
2.1.1.
Purpose
Main nature of the contract: Services
Main classification (cpv): 80500000 Training services
Additional classification (cpv): 80520000 Training facilities, 80550000 Safety training services
2.1.2.
Place of performance
Country subdivision (NUTS): Delfzijl en omgeving (NL112)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Oost-Groningen (NL114)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Overig Groningen (NL115)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Zuidoost-Friesland (NL126)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Noord-Friesland (NL127)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Zuidwest-Friesland (NL128)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Noord-Drenthe (NL131)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Zuidoost-Drenthe (NL132)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Zuidwest-Drenthe (NL133)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Noord-Overijssel (NL211)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Zuidwest-Overijssel (NL212)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Twente (NL213)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Veluwe (NL221)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Zuidwest-Gelderland (NL224)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Achterhoek (NL225)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Arnhem/Nijmegen (NL226)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Flevoland (NL230)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Agglomeratie Haarlem (NL32A)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Groot-Amsterdam (NL32B)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Kop van Noord-Holland (NL321)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): IJmond (NL323)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Zaanstreek (NL325)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Het Gooi en Vechtstreek (NL327)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Alkmaar en omgeving (NL328)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Zeeuwsch-Vlaanderen (NL341)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Overig Zeeland (NL342)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Utrecht (NL350)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Agglomeratie ’s-Gravenhage (NL361)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Delft en Westland (NL362)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Agglomeratie Leiden en Bollenstreek (NL363)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Zuidoost-Zuid-Holland (NL364)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Oost-Zuid-Holland (NL365)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Groot-Rijnmond (NL366)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): West-Noord-Brabant (NL411)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Zuidoost-Noord-Brabant (NL414)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Midden-Noord-Brabant (NL415)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Noordoost-Noord-Brabant (NL416)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Noord-Limburg (NL421)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Midden-Limburg (NL422)
Country: Netherlands
2.1.2.
Place of performance
Country subdivision (NUTS): Zuid-Limburg (NL423)
Country: Netherlands
2.1.3.
Value
Estimated value excluding VAT: 13 393 855,58 EUR
2.1.4.
General information
Legal basis:
Directive 2014/24/EU
2.1.5.
Terms of procurement
Terms of submission:
Maximum number of lots for which one tenderer can submit tenders: 2
2.1.6.
Grounds for exclusion
Sources of grounds for exclusion: Procurement Document
5. Lot
5.1.
Lot: LOT-0001
Title: Perceel 1: BOA- en AOA-opleidingen
Description: Het belangrijkste doel van de BOA- en AOA-opleidingen is het verkrijging van de opsporingsbevoegdheid en de BOA- en AOA- her- en bijscholing tot het behoud van de opsporingsbevoegdheid. Daarom wil de Aanbestedende dienst 2 Raamovereenkomsten sluiten die passen bij de huidige (en toekomstige) vraag vanuit het perspectief van de genoemde afnemers van de BOA- en AOA-opleidingen en examinering. 1 Raamovereenkomst voor de BOA- en AOA-opleidingen (perceel 1) en bij- en herscholing, en 1 Raamovereenkomst voor de examinering hiervan (perceel 2). Zie Beschrijvend document, paragraaf 2.1 voor de omvang van de opdracht.
Internal identifier: 1
5.1.1.
Purpose
Main nature of the contract: Services
Main classification (cpv): 80500000 Training services
Additional classification (cpv): 80520000 Training facilities, 80550000 Safety training services
Options:
Description of the options: De Raamovereenkomsten worden gesloten op het gebied van dienstverlening voor een periode van twee (2) jaar met twee (2) opties tot verlenging van één (1) jaar.
5.1.2.
Place of performance
Country subdivision (NUTS): Delfzijl en omgeving (NL112)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Oost-Groningen (NL114)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Overig Groningen (NL115)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Zuidoost-Friesland (NL126)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Noord-Friesland (NL127)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Zuidwest-Friesland (NL128)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Noord-Drenthe (NL131)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Zuidoost-Drenthe (NL132)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Zuidwest-Drenthe (NL133)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Noord-Overijssel (NL211)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Zuidwest-Overijssel (NL212)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Twente (NL213)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Veluwe (NL221)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Zuidwest-Gelderland (NL224)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Achterhoek (NL225)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Arnhem/Nijmegen (NL226)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Flevoland (NL230)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Agglomeratie Haarlem (NL32A)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Groot-Amsterdam (NL32B)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Kop van Noord-Holland (NL321)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): IJmond (NL323)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Zaanstreek (NL325)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Het Gooi en Vechtstreek (NL327)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Alkmaar en omgeving (NL328)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Zeeuwsch-Vlaanderen (NL341)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Overig Zeeland (NL342)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Utrecht (NL350)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Agglomeratie ’s-Gravenhage (NL361)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Delft en Westland (NL362)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Agglomeratie Leiden en Bollenstreek (NL363)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Zuidoost-Zuid-Holland (NL364)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Oost-Zuid-Holland (NL365)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Groot-Rijnmond (NL366)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): West-Noord-Brabant (NL411)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Zuidoost-Noord-Brabant (NL414)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Midden-Noord-Brabant (NL415)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Noordoost-Noord-Brabant (NL416)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Noord-Limburg (NL421)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Midden-Limburg (NL422)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Zuid-Limburg (NL423)
Country: Netherlands
5.1.3.
Estimated duration
Duration: 48 Months
5.1.4.
Renewal
Maximum renewals: 2
Other information about renewals: Twee (2) opties tot verlenging van één (1) jaar.
5.1.5.
Value
Estimated value excluding VAT: 13 393 855,58 EUR
5.1.6.
General information
Reserved participation:
Participation is not reserved.
The names and professional qualifications of the staff assigned to perform the contract must be given: Not required
Procurement Project not financed with EU Funds.
5.1.7.
Strategic procurement
Aim of strategic procurement: No strategic procurement
5.1.9.
Selection criteria
Sources of selection criteria: Procurement Document
5.1.10.
Award criteria
Criterion:
Type: Quality
Name: Kwaliteit
Description: Zie het beschrijvend document voor een omschrijving van de wensen, de beoordeling gaat corform formule in beschrijvend document (adapted value for money), er is geen precieze weging tussen prijs en kwaliteit weer te geven, daarom 50/50 ingevuld (verplicht veld). Wens 1 – Kwaliteit BOA-opleiding maximaal 350 punten Wens 2 – Kwaliteit AOA-opleiding maximaal 350 punten Wens 3 – Samenwerking bij wijziging lesinhoud maximaal 300 punten Totaal 1000 punten
Category of award weight criterion: Weight (points, exact)
Award criterion number: 50
Criterion:
Type: Price
Name: Prijs
Description: Zie het beschrijvend document voor een omschrijving van het onderdeel prijs.
Category of award weight criterion: Weight (points, exact)
Award criterion number: 50
5.1.11.
Procurement documents
Deadline for requesting additional information: 23/06/2026 12:00:00 (UTC+02:00) Eastern European Time, Central European Summer Time
5.1.12.
Terms of procurement
Terms of submission:
Electronic submission: Required
Languages in which tenders or requests to participate may be submitted: Dutch
Electronic catalogue: Not allowed
Variants: Not allowed
Deadline for receipt of tenders: 07/09/2026 10:00:00 (UTC+02:00) Eastern European Time, Central European Summer Time
Duration during which the tender must remain valid: 3 Months
Information about public opening:
Opening date: 07/09/2026 10:15:00 (UTC+02:00) Eastern European Time, Central European Summer Time
Terms of contract:
The execution of the contract must be performed within the framework of sheltered employment programmes: No
Electronic invoicing: Required
Electronic ordering will be used: no
Electronic payment will be used: no
5.1.15.
Techniques
Framework agreement:
Framework agreement, without reopening of competition
Maximum number of participants: 2
Information about the dynamic purchasing system:
No dynamic purchase system
5.1.16.
Further information, mediation and review
Organisation providing additional information about the procurement procedure: Belastingdienst, IUC Belastingdienst
Organisation providing more information on the review procedures: Belastingdienst, IUC Belastingdienst
Organisation receiving requests to participate: Belastingdienst, IUC Belastingdienst
5.1.
Lot: LOT-0002
Title: Perceel 2: BOA- en AOA-Examinering
Description: Het belangrijkste doel van de BOA en AOA-opleidingen is het verkrijging van de opsporingsbevoegdheid en de BOA- en AOA- her- en bijscholing tot het behoud van de opsporingsbevoegdheid. Daarom wil de Aanbestedende dienst 2 Raamovereenkomsten sluiten die passen bij de huidige (en toekomstige) vraag vanuit het perspectief van de genoemde afnemers van de BOA- en AOA-opleidingen en examinering. 1 Raamovereenkomst voor de BOA- en AOA-opleidingen (perceel 1) en bij- en herscholing, en 1 Raamovereenkomst voor de examinering hiervan (perceel 2). Zie beschrijvend document, paragraag 2.1 voor meer informatie over de omvang van de opdracht.
Internal identifier: 2
5.1.1.
Purpose
Main nature of the contract: Services
Main classification (cpv): 80520000 Training facilities
Options:
Description of the options: De Raamovereenkomsten worden gesloten op het gebied van dienstverlening voor een periode van twee (2) jaar met twee (2) opties tot verlenging van één (1) jaar.
5.1.2.
Place of performance
Country subdivision (NUTS): Delfzijl en omgeving (NL112)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Oost-Groningen (NL114)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Overig Groningen (NL115)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Zuidoost-Friesland (NL126)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Noord-Friesland (NL127)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Zuidwest-Friesland (NL128)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Noord-Drenthe (NL131)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Zuidoost-Drenthe (NL132)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Zuidwest-Drenthe (NL133)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Noord-Overijssel (NL211)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Zuidwest-Overijssel (NL212)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Twente (NL213)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Veluwe (NL221)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Zuidwest-Gelderland (NL224)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Achterhoek (NL225)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Arnhem/Nijmegen (NL226)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Flevoland (NL230)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Agglomeratie Haarlem (NL32A)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Groot-Amsterdam (NL32B)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Kop van Noord-Holland (NL321)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): IJmond (NL323)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Zaanstreek (NL325)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Het Gooi en Vechtstreek (NL327)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Alkmaar en omgeving (NL328)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Zeeuwsch-Vlaanderen (NL341)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Overig Zeeland (NL342)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Utrecht (NL350)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Agglomeratie ’s-Gravenhage (NL361)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Delft en Westland (NL362)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Agglomeratie Leiden en Bollenstreek (NL363)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Zuidoost-Zuid-Holland (NL364)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Oost-Zuid-Holland (NL365)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Groot-Rijnmond (NL366)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): West-Noord-Brabant (NL411)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Zuidoost-Noord-Brabant (NL414)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Midden-Noord-Brabant (NL415)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Noordoost-Noord-Brabant (NL416)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Noord-Limburg (NL421)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Midden-Limburg (NL422)
Country: Netherlands
5.1.2.
Place of performance
Country subdivision (NUTS): Zuid-Limburg (NL423)
Country: Netherlands
5.1.3.
Estimated duration
Duration: 48 Months
5.1.4.
Renewal
Maximum renewals: 2
Other information about renewals: Twee (2) opties tot verlenging van één (1) jaar.
5.1.5.
Value
Estimated value excluding VAT: 13 393 855,58 EUR
5.1.6.
General information
Reserved participation:
Participation is not reserved.
The names and professional qualifications of the staff assigned to perform the contract must be given: Not required
Procurement Project not financed with EU Funds.
5.1.7.
Strategic procurement
Aim of strategic procurement: No strategic procurement
5.1.9.
Selection criteria
Sources of selection criteria: Procurement Document
5.1.10.
Award criteria
Criterion:
Type: Price
Name: Prijs
Description: Zie het beschrijvend document voor een omschrijving van de beoordeling van perceel 2. Gunning op laagste prijs.
Category of award weight criterion: Weight (points, exact)
Award criterion number: 100
5.1.11.
Procurement documents
Deadline for requesting additional information: 23/06/2026 12:00:00 (UTC+02:00) Eastern European Time, Central European Summer Time
5.1.12.
Terms of procurement
Terms of submission:
Electronic submission: Required
Languages in which tenders or requests to participate may be submitted: Dutch
Electronic catalogue: Not allowed
Variants: Not allowed
Deadline for receipt of tenders: 07/09/2026 10:00:00 (UTC+02:00) Eastern European Time, Central European Summer Time
Duration during which the tender must remain valid: 3 Months
Information about public opening:
Opening date: 07/09/2026 10:15:00 (UTC+02:00) Eastern European Time, Central European Summer Time
Terms of contract:
The execution of the contract must be performed within the framework of sheltered employment programmes: No
Electronic invoicing: Required
Electronic ordering will be used: no
Electronic payment will be used: no
5.1.15.
Techniques
Framework agreement:
Framework agreement, without reopening of competition
Maximum number of participants: 2
Information about the dynamic purchasing system:
No dynamic purchase system
5.1.16.
Further information, mediation and review
Organisation providing additional information about the procurement procedure: Belastingdienst, IUC Belastingdienst
Organisation providing more information on the review procedures: Belastingdienst, IUC Belastingdienst
Organisation receiving requests to participate: Belastingdienst, IUC Belastingdienst
8. Organisations
8.1.
ORG-0001
Official name: Belastingdienst, IUC Belastingdienst
Registration number: 12629279
Postal address: Tiberdreef 12-24 IUC Belastingdienst
Town: Utrecht
Postcode: 3561 GG
Country subdivision (NUTS): Utrecht (NL350)
Country: Netherlands
Contact point: Myrthe van den Berk-Delvaux
Telephone: +31 111111111
Roles of this organisation:
Buyer
Organisation providing additional information about the procurement procedure
Organisation receiving requests to participate
Organisation providing more information on the review procedures
Notice identifier/version: 7f3ad0d3-4fb3-481d-8ccd-2716942d3107 - 01
Form type: Competition
Notice type: Contract notice – light regime
Notice subtype: 20
Notice dispatch date: 21/05/2026 08:27:08 (UTC+02:00) Eastern European Time, Central European Summer Time
Languages in which this notice is officially available: Dutch
Notice publication number: 350343-2026
OJ S issue number: 98/2026
Publication date: 22/05/2026