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.
Need help with your Dutch VAT compliance?
Researching Dutch VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.
Latest Dutch news
February 06, 2019
The Netherlands has confirmed that it will harmonise its VAT on electronic books and journals to the reduced 9% VAT rate from 1 January 2020.
January 25, 2019
The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies. The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states.
January 09, 2019
The EU VAT Directive has been updated from 1 January 2019 to introduce a voluntary generalised reverse charge measure on domestic transactions in member states.
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