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Vat

Requirements

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File ICP Return

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In addition to the (quarterly) VAT return, your Dutch business might be required to submit the declaration of intra-Community transactions, which involve all services and supplies to other EU countries.


Do you export services or goods to companies in other EU countries? Then you are obliged to submit an ICP declaration .
ICP Filing in the Netherlands is usually done in combination with a VAT return. In the declaration, you indicate which part of your performance was directed to other EU countries. The data of those business transactions is exchanged between EU countries. The Tax and Customs Administration then checks the transactions on the basis of the ICP declaration.

Here you enter all intra-Community supplies and intra-Community services for customers who have to file a VAT return in other EU countries. You must also state the value of your own goods that you have brought to another EU country on the ICP declaration. We call this fictitious intra-Community supplies.


European legislation changes the threshold for filing ICP (Intra-Community Performance) declarations as of 1 January 2016. Where this threshold is currently at € 100,000 per quarter, this threshold is lowered to € 50,000 per quarter. This is about the total amount, excluding VAT.


As a result of the lowering of the threshold, more entrepreneurs now have to submit an ICP declaration every month.

Do you transport goods to another EU country and do you deliver these goods to an already known customer later? Then you no longer need to register in the EU country of arrival from 1/1/2020. You can specify this transfer in the ICP declaration via the new Transfer of stock on demand scheme.


The Dutch abbreviation ‘ICP’ (in Dutch is: Intracommunautaire Prestaties) stands for ICT; Intra-Community Transactions.


What kind of transactions are relevant for your ICP/ICT declaration?


You are obliged to declare ICP about your:


  • intra-Community supplies

  • intra-community services

  • transferring own goods to another EU country

  • transfer of stock on demand


You indicate intra-Community deliveries in the period of the invoice date. You indicate intra-Community services in the period in which you provided the service. You do not have to submit an ICP declaration if you have not supplied anything in a period. You transfer stock on demand in the period in which the transport of the goods started.


Compare the ICP declaration with your VAT return


The supplies and services that you state on the ICP declaration are a specification of the amount that you enter in section 3b of your VAT return. The total of the ICP declaration must therefore be equal to the amount that you enter over the same period in your VAT return under Section 3b 'Deliveries to / services in countries within the EU'.


Correct previous declaration


Have you made a mistake? You can correct this by entering the correct information in the following ICP statement. Does your customer not accept the goods and send them back? You can read how to correct your declaration at Your customer does not accept the goods.


IMPORTANT FACTS


  • From 1 April 2020, it is mandatory to state the transfer of stock on demand in your ICP declaration. You do this in the section "Transfer of stock on demand". From that moment on, the notification is also retroactively mandatory for periods from 1 January 2020. Do you submit a statement per month? Then you will process the notification for the previous months in your declaration for March.

  • Are the services in your customer's country taxed with 0% VAT or exempt? Then you should not mention them in this statement.

When should you submit the ICP declaration?

 

Do you supply goods? Depending on your situation, you will need to declare ICP in one of these periods. Are you a service provider? In that case, you are free to choose the period for which you declare ICP.


The period (period) for which you can declare an ICP depends on whether you supply goods or services. If you supply goods and services, you can submit ICP declarations over various periods.


You deliver goods


You can submit the ICP declaration on goods per month, per quarter or per year. If you wish to declare an ICP per quarter, as of 1 January 2016 you may not deliver more than € 50,000 (€ 100,000 in 2015) per quarter. This is the threshold amount. If you want to declare ICP annually, you must have a permit.


ICP Filing per month


You can always submit your ICP declaration per month. However, you must submit your ICP declaration per month if you deliver more than € 50,000 (€ 100,000 in 2015) of goods per quarter.


ICP Filing per quarter


You may submit your ICP declaration on a quarterly basis if you have not exceeded the threshold in the quarter for which you want to submit an ICP declaration and in each of the previous 4 quarters. If you deliver more than the threshold amount for goods in a quarter, you must submit your ICP declaration per month from that quarter. How you declare the quarter in which you exceed the threshold amount depends on when you exceed the threshold amount:


  • You exceed the threshold amount in the 1st month of the quarter. You submit your ICP declaration for this quarter in 3 separate ICP declarations: 1 per month.

  • You exceed the threshold amount in the 2nd month of the quarter. You submit your ICP declaration for this quarter in 2 separate ICP declarations: 1 for the first 2 months of the quarter and 1 for the last month.

  • You exceed the threshold amount in the 3rd month of the quarter. This quarter you submit an ICP statement for the entire quarter. After that, you declare ICP per month.


You may again submit a ICP declaration per quarter, if you have not delivered more than the threshold amount of goods per quarter in 4 consecutive quarters. You may then submit a quarterly statement again on the 5th quarter if you have not exceeded the threshold amount in that quarter.


ICP declaration per year


Do you want to declare ICP annually? Then you must have a permit. You can read the conditions for this permit under Requesting permission for the ICP annual statement.


You provide services


You can submit the ICP statement about your services per month, per quarter or per year. If you want to submit your ICP declaration each year, you must have a permit. You can read the conditions for this permit under Requesting permission for the ICP annual statement.


You supply goods and services


If you supply both goods and services, you can declare ICP separately about the goods and services. This is not necessary in 1 statement ICP. For example, you can submit a ICP declaration for your goods per month. And for your services every quarter. But you can also do your goods and services in 1 ICP declaration. You then follow the rules that apply to the ICP declaration on goods.

 
 
 
 
 
 
 
 
 
 

 

Tutorial: Submit your ICT/ICP Statement via the online Tax Portal

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