If a Dutch VAT registered business, resident or non-resident, is selling goods or services to other VAT registered companies in Europe, then an EC Sales List (ESL) return (Opgaaf ICP) may be required. These may also be known as recapitulative statements. This is in addition to the regular Dutch VAT return or Dutch Intrastat.
If a Dutch VAT registered business completes an intra-community supply, a sale to another EU VAT registered business of goods or services across the Dutch border, then this may have to be reported in the ESL. There is no reporting threshold.
ESL’s are filed on a monthly basis in Netherlands for goods once sales go over €50,000 in the current quarter or exceeded the threshold in any of the previous four quarters. Otherwise, it is quarterly filings for goods. For services, the returns are filed quarterly. The filing date is the last day of the month following the reporting period (monthly/quarterly) end.
Dutch ESL filings must be made online. There may be a fine of up to €1,230 for late or incorrect Dutch ESL filings.
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