Dutch EC Sales Lists (ESL)

If a Dutch VAT registered business, resident or non-resident, is selling goods or services to other VAT registered companies in Europe, then an EC Sales List (ESL) return (Opgaaf ICP) may be required.  These may also be known as recapitulative statements.  This is in addition to the regular Dutch VAT return or Dutch Intrastat.

Under what circumstances do Dutch Sales List reports have to be completed?

If a Dutch VAT registered business completes an intra-community supply, a sale to another EU VAT registered business of goods or services across the Dutch border, then this may have to be reported in the ESL.  There is no reporting threshold.

When should Dutch ESL’s be filed?

ESL’s are filed on a monthly basis in Netherlands for goods once sales go over €50,000 in the current quarter or exceeded the threshold in any of the previous four quarters.  Otherwise, it is quarterly filings for goods.  For services, the returns are filed quarterly.  The filing date is the last day of the month following the reporting period (monthly/quarterly) end.

Dutch ESL filings must be made online.  There may be a fine of up to €1,230 for late or incorrect Dutch ESL filings.

Latest Dutch news

EU moves new B2C VAT liabilities to marketplaces 2021

December 12, 2018

On 12 December, the European Commission published details of a new rule which would make large online marketplaces responsible for calculating, collecting and remitting VAT on certain B2C cross-border transactions below €150. Where goods are imported by an EU or non-EU merchant, and then sold via a marketplace in another EU country..

Netherlands introduces VAT threshold

December 04, 2018

The Netherlands is to introduce a €25,000 annual VAT registration threshold from 1 January 2020

Netherlands pilot pre-completed VAT returns

September 16, 2018

The Netherlands is running a pilot scheme to accept small entrepreneurs’ financial transactions online, and provide a completed draft VAT return for them to....