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introduced by the Dutch with the 1993 launch of the EU free trade market since customs borders and reporting were withdrawn.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)
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.
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.
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