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Netherlands cuts EC Sales List quarterly threshold 2016


Netherlands cuts EC Sales List quarterly threshold 2016

The Dutch tax authorities are to cut the threshold for quarterly filings of EC Sales Listing (Recapitulative Statements) on 1 January 2016 from €100,000 to €50,000

EC Sales Listing

The EU VAT Directive requires VAT registered businesses to complete monthly recapitulative statements detailing intra-community supplies of goods or services to EU VAT registered business. EU member states may vary this to quarterly returns for businesses with such transactions under €50,000 per annum.

On this basis, the European Commission has requested the Dutch authorities to modify its threshold to €50,000

The change comes following a notification from the European Union that the Dutch where in breach of Article 263(1) of the EU VAT Directive.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.