1. VAT in Europe
3. VAT in Netherlands
5. VAT returns in The Netherlands
7. Dutch ESL returns. ESL and IPC Declaration

Dutch ESL returns. ESL and IPC Declaration

Due date and frequency of Dutch ESL returns

The frequency of filing depends on whether you make IC-supplies of goods or IC-supplies of services. Monthly ESL are due when the value of IC-supplies of goods exceeds €50,000 in the current or any of the previous quarters. If you are only supplying IC-services, you will file your ESL on a quarterly basis.

ESL returns may also be filed on an annual basis. In order to file ESL returns annually, companies must submit an application to the Dutch tax authorities and meet all relevant requirements. These requirements are available in the website of the Dutch tax authorities.

• Frequency of filing rules

• • Monthly
    Goods: Total IC-supplies of goods in the current or any of the previous four quarters exceeds €50,000 Services: Not applicable.
  • Quarterly
    Goods: Total IC-supplies of goods in the current or any of the previous four quarters is below €50,000 Services: Standard reporting period.
  • Annual – Simplified ESCL
    Upon request to the tax authorities.

More information about the frequency of filing ESL returns is available in English at the tax authorities’ website. The acquisitions are not taken into account when calculating the thresholds for the frequency of filing Dutch ESL returns.

• Due date rules

• • Monthly
    Not established: Last working day of the second month following the reporting period. Established: Last working day of the month following the reporting period.
  • Quarterly
    Not established: Last working day of the second month following the reporting period. Established: Last working day of the month following the reporting period
  • Annually
    To be agreed individually with the Dutch tax authorities

The ESL return must be submitted together with the VAT return. The due date depends on whether the company is established or not established in the Netherlands.

Dutch nil and corrective ESL returns

If there are no intra-Community transactions to be reported in a given period, a nil ESL is NOT due.

Corrective ESL returns

Corrective ESL returns in the Netherlands are prepared and submitted electronically by ticking the option 2 in the form. The corrective return is completed differently depending on the type of content corrected.  If the value is being corrected, you only add the full details of the line initially reported and a + or a – in the value field to bring the amount to the correct value. If the VAT number or name needs to be corrected, you enter the full details initially reported and then a – in the value box to bring the amount down to 0. Then you add a new line with the correct VAT number and amount.

Penalties for late Dutch ESL returns

In case a company does not file an ESL return in the Netherlands, the penalty will depend on the number of times the return has been submitted late in the previous two years. The first time the return is filed late, a fixed penalty of €132 is charged. The second and third time that the ESL is filed late, €264 penalty applies, and the fourth and following times, a penalty of €1,320 will be assessed. The maximum penalty imposed may be up to EUR 5,278 in cases of absolute lack of submission or fraud.