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In the VAT return, you state the amount of tax you received from your customers and the amount of tax you paid to, for example, suppliers. This makes it seem like you pay tax, while, in reality, you only pay back the tax you received from your customers to the tax office. The difference between the VAT paid and received is the amount you have to pay to or receive from the tax authorities.
What is the VAT calculated on?
In most cases, you charge VAT to your customers; the price your customers pay then includes VAT. The general amount you charge to your customer is 21%. However, sometimes the 9% or the 0% rate applies.
Products with the 9% rate
This applies to food, water, medicines, art, etc.
Services with the 9% rate
This applies to repairs, hairdressers, events, services closely involved with goods falling under the 9% rate, etc.
Products with the 0% rate
Think of goods that are delivered abroad or that have not yet been imported, excise products, etc.
Services with the 0% rate
Here, you can think of services involved in goods that are delivered to countries outside the EU, flights, etc.
There are particular cases where you do not charge VAT. A few examples of industries and activities are real estate, funeral directors, financial services, and healthcare. View all exemptions here.
ICP declaration
The ICP declaration (intra-Community supply) is a tax return for goods/services that you provide intra-Community. Intra-Community trade is the supply of goods by a supplier in one EU country to a buyer in another EU country.
You must submit the ICP declaration every quarter if you:
- are established as an entrepreneur outside the Netherlands (EU), but provide services and/or goods in the Netherlands, or
- supply services and/or goods from the Netherlands outside the Netherlands (EU).
When to submit the ICP declaration?
In most cases, you file the ICP return every quarter. However, you may only enter the ICP per quarter if you do not supply more than € 50,000 (threshold amount) in goods or services per quarter. If this is the case, you must submit the ICP monthly. Do you want to file the ICP again quarterly? Then, you must not deliver more than the threshold amount for four consecutive quarters. There is also a possibility to do the ICP annually, but you need a permit for this.
We are happy to help!
Are you self-employed, and do you have any questions regarding your VAT return? Or do you have other tax-related questions? We are happy to help you! Feel free to contact us using the information below.
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