- Starting from January 2023, the reporting obligations for Intrastat in the Netherlands have changed.
- Previously, there were reporting thresholds for Intrastat for Arrival/Intra-Community Acquisitions (ICA) and Dispatch/intra-Community supplies (ICS) based on estimated values.
- However, from January 2023, the Dutch Statistical Authority (CBS) will notify taxable persons required to file Intrastat declarations based on monthly sampling of intra-Community transactions carried out by Dutch taxable persons.
- Taxable persons included in a sample will receive a letter for this in the first month for which the declaration obligation applies.
- The new change from January 2023 does not affect the Intrastat obligation that already applied before 2023.
- The deadline for submitting Intrastat returns is the 10th working day of the month following the month for which an Intrastat return needs to be submitted.
Source Deloitte
Latest Posts in "Netherlands"
- VAT and School Building Transfers: Economic Activity, Consideration, and Legal Certainty in Dutch Case Law
- New policy note on intermediation in share transactions
- No Excuse for Unpaid VAT Without Filing Invitation; Fine Upheld but Reduced to €1,500
- No VAT Deduction for Exempt Rental by Partnership to BV, Court Den Bosch 2025
- Penalty for payment of additional VAT assessment reduced due to incidental negligence
