Dutch Intrastat

In addition to VAT returns, foreign companies trading in Netherlands may be required to complete statistical reports, ‘Intrastat’, on the movement of goods across the national borders.  This can include both sales to other companies, but also the movement of goods by the same company.

Under what circumstances do Dutch Intrastat reports have to be completed?

If resident or non-resident companies move goods across the Dutch national border to or from other EU countries, there may be a requirement to complete monthly Intrastat reporting.

Intrastat filings list the goods sent out of the Netherlands, ‘dispatches’, as well as goods brought into the Netherlands, ‘arrivals’.  It is a system introduced by the Dutch with the 1993 launch of the EU free trade market since customs borders and reporting were withdrawn. Intrastat does not apply if the goods are coming in from outside of Europe (‘imports’) or being sent out of the EU (‘exports’).

What are the Dutch Intrastat reporting thresholds?

Intrastat returns only need to be completed once the reporting thresholds are exceeded. The threshold for Dutch Intrastat for arrivals is €1,000,000 and dispatches is €1,200,000.

Dutch Intrastat thresholds (per annum)

Arrivals Dispatches
€1,000,000 €1,200,000

What information is included in a Dutch Intrastat filing?

Each movement of goods across the Dutch national border to another EU country must be listed.

This shipment lists should include the trade classification, value, quantity, weight, means of transport, reference period, commodity code (8 digit HS code) and country of arrival or dispatch.

When should Dutch Intrastats be filed?

Monthly Intrastats should be filed at the 10th of the month following the movements.

The Intrastat return should be submitted to the Central Bureau of Statistics.  There may be infringement penalties of up to €4,920 for late filings.

Latest Dutch news

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....

Netherlands reduced VAT rate rise to 9% 2019

June 25, 2018

The Netherlands has announced an increase in its 6% reduced VAT rate to 9%. This will come into effect on 1 January 2019. The...

VAT Reporting update 18.4.1

May 1, 2018

Overview This release is a maintenance release of the VAT Reporting application for the month April. It includes changes to reports, modifications and bug....