The NetherlandsManual

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

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.

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