Paesi BassiManual

The Netherlands has a simple VAT rate structure with only a standard VAT rate and one reduced VAT rate

Intrastat returns in The Netherlands

Frequency and deadline of Dutch Intrastat

Like in most EU countries, Dutch Intrastat returns are filed monthly. They follow the calendar month.

The due date to file these returns is the 10th working day of the following month.

Intrastat thresholds in The Netherlands

The following annual Intrastat thresholds apply in The Netherlands (calendar year):

  • Type of Intrastat
    Standard Declaration
  • Arrivals
  • Dispatches

There is no separate threshold for Detailed Intrastat returns in the Netherlands.

These thresholds are computed annually according to the calendar year. Once filed, a complete calendar year needs to be covered by a company in order to stop filing these returns. For example, if a company exceeds the threshold in March 2016 on arrivals, Intrastat returns for arrivals are due until December 2017. These thresholds are calculated according to the invoice value.

The authorities monitor the thresholds and often send letters to each taxpayer requiring them to file missing Intrastat returns.

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.

Dutch nil and corrective Intrastat returns

If no transactions are to be reported, a nil Intrastat return must be filed.

Regarding corrections, if an Intrastat return has been submitted showing wrong or incomplete information, a new return needs to be submitted electronically correcting the wrong data and adding the data initially missed."

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