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What is intra-Community supply?
Is your business located in the Netherlands, and do you do business in another EU country (or vice versa)? We call this an intra-Community supply. You probably have to file the ICP declaration (Opgaaf ICP) in addition to the VAT return (btw-aangifte). ICP is an abbreviation for intra-Community transaction declaration (in Dutch: intracommunautaire prestaties). But what is this? It is the supply of products or services by a supplier in one EU country to a buyer in another EU country.
For example, you deliver goods to Spain as a Dutch company. Then, you transfer VAT to the Spanish buyer. This buyer must report this to the tax authorities there. The ICP declaration informs the authorities, in this case, the Spanish authorities.
The Dutch tax authorities developed a helpful tool that tells you what to do with the VAT when you supply goods and services abroad.
We are more than happy to help you with your ICP declaration. Leave your details in our online contact form or call us at +31 (0)20 – 2170120 and we will get in touch to see if we can help you with filing the tax return.
When is the ICP declaration needed?
It is good to know that the ICP declaration is purely for supplies to entrepreneurs subject to VAT. So when you deliver to consumers abroad, you do not have to file an ICP declaration.
This concerns goods that you supply to a customer who does not file a VAT return in the Netherlands, but in another EU country, to which you have shifted the VAT. Therefore, it is an intra-Community good.
It works the same as intra-Community goods. But instead of goods, you provide services to a customer who files the VAT return in another EU country.
Transferring your goods to another EU country
When you transport goods from your company to a company in another EU country, this is called a fictitious intra-Community transaction.
When do you have to file the ICP declaration?
Usually, the ICP declaration is done in combination with the VAT return. In the ICP declaration, you indicate which part of your total performance was addressed to other EU countries. Just like the VAT return, you must file the ICP declaration to the tax authorities on time.
ICP declaration each quarter
Most people file the ICP declaration every quarter. However, this is not always possible! You may only do this if you do not supply more than €50,000 worth of goods per quarter (and in the previous four quarters). Do you file the ICP declaration every quarter? Make sure to file it before the last day of the month following the quarter for which you file the tax return. So do you file a tax return for the third quarter (July, August, September)? Make sure your ICP declaration is received no later than October 31!
ICP declaration monthly
You can always file the ICP declaration monthly, but if you supply more than € 50,000, you must submit the ICP declaration every month.
ICP declaration annually
Do you want to file the ICP declaration annually? Then, you need a permit. You may only apply for this permit if your turnover does not exceed € 200,000, excluding VAT on an annual basis. In addition, your turnover on ICP may not exceed € 15,000, excluding VAT. You can read other conditions on the website of the Dutch Tax Authorities.
Need help with your ICP declaration?
Are you self-employed and do you supply goods and/or services to another EU country? We are happy to help you submit a complete and correct VAT and ICP declaration! Please, feel free to contact us using the information below.