The NetherlandsManual

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

Dutch Intrastat thresholds

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

  • Type of Intrastat
    Standard Declaration
  • Arrivals
    €800,000
  • Dispatches
    €1,000,000

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.

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