pps@marosavat.com | +44 2037 693 728

MarosaVAT EU VAT Services

Specific Dutch Intrastat scenarios

home / VAT basics in The Netherlands / Specific Dutch Intrastat scenarios

manual The Netherlands

Specific Dutch Intrastat scenarios

Very often, the transactions reported in the Intrastat return are standard sales from one taxable person to another. However, a number of scenarios have specific reporting requirements.

The nature of transaction code in the Netherlands only has one digit. Therefore, the reporting of specific scenarios is limited to a few number of cases. Companies should only include whether the movement corresponds to a sale, purchase or goods temporarily placed in The Netherlands.

  • Returns of goods must be reported under Nature of transaction 2. This applies to both flows, Arrivals and Dispatches
  • Transfer of own goods is reported under Nature of transaction 1.
  • Credit notes are reflected in the Intrastat return with a minus in the value.