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.