Taxable persons engaged in intra-Community trade are required to submit detailed recapitulative statements, often known as “EC Sales Lists” (ESL) as per Article 37a of the Dutch VAT Act.
Intrastat submissions, which are the system for collecting statistics on the trade in goods between EU member states, are generally required on an annual basis. However, if the value of either dispatches or arrivals surpasses 5 million euros, then monthly Intrastat submissions become mandatory.
Learn more about Intrastat and ESL in the Netherlands in our comprehensive guide below.
Taxable persons engaged in intra-Community trade are required to submit detailed recapitulative statements, often known as “EC Sales Lists” (ESL) as per Article 37a of the Dutch VAT Act. These statements must contain specific information about their EU customers who are VAT registered in member states other than the Netherlands, as well as the total value of supplies made to these customers during the reporting period, expressed in euros.
Following the EU’s “Quick Fixes” effective from January 1, 2020, the recapitulative statement also needs to include details on the recipients of goods under call-off stock arrangements.
Moreover, since that date, Article 12(2)(a)(2) of the Dutch VAT Implementing Decree stipulates that taxpayers must submit these statements to qualify for a zero rate on intra-Community dispatches.
These recapitulative statements must be filed electronically with the Central Liaison Office no later than the last day of the month following the reporting period.
If the value of the goods for the current or any of the previous four quarters exceeds EUR 50,000, which is the current threshold, monthly recapitulative statements are required for intra-Community supplies of goods. If the value does not exceed this threshold, then quarterly statements are sufficient.
Regardless of the frequency required for goods, recapitulative statements for intra-Community services must be submitted quarterly.
Failure to comply with the VIES (VAT Information Exchange System) Statement obligations can result in a penalty of up to EUR 4,000.
Last Updated:10/11/2023
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