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 Netherlands removed the Intrastat thresholds in 2023. Instead, similarly to France, they will notify the taxpayers that are subject to the submission of the Intrastat returns. In order to determine if a company must start submitting Intrastat returns, The CBS will monitor on a monthly basis the amounts of intra-Community transactions performed by the Dutch taxpayers based on their VAT returns.
There is no separate threshold for Detailed Intrastat returns in the Netherlands. 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 2024 on arrivals, Intrastat returns for arrivals are due until December 2025. 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 have been recently updated and have now two digits. See the official Intrastat manual under the following link. It contains the nature of transaction for the reporting of specific scenarios:
- Returns of goods must be reported under Nature of transaction 21. This applies to both flows, Arrivals and Dispatches.
- Transfer of own goods is reported under Nature of transaction 11.
- 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.
