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EC Sales List the NetherlandsRequired, monthly or quarterlyLast reviewed October 2026EC Sales List in the Netherlands: ICP explained
Businesses in the Netherlands report their supplies to business customers in other EU countries in the ICP declaration, separately from the VAT return.
General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.
The obligation
Declaration of intra-Community supplies (opgaaf intracommunautaire prestaties, ICP)
Who must report
Businesses that supply goods or services to business customers in other EU countries, or move their own goods or stock on call to another EU country. No declaration is needed for a period without such supplies.
How it works
Collect intra-EU sales from the ERP for the period → Check customer VAT numbers and transaction types → Reconcile to the VAT return → Review and approve → File through the official channel
Key dates for the Netherlands
- MonthlyThe default for goods. Quarterly is allowed if goods supplied did not exceed 50,000 euros in the quarter or in any of the four quarters before
- End of the next monthDeadline for a monthly declaration, as stated by the tax authority
- Invoice dateGoods are reported in the period of the invoice date. Services are reported in the period in which they were supplied
- Must matchThe ICP total must equal rubric 3b of the VAT return for the same period
- AnnualRequires a permit
What the report contains
The declaration lists the intra-EU supplies of the period by customer VAT number. Services that are zero-rated or exempt in the customer's country are left out.
What your ERP has to deliver
Taxera needs your intra-EU sales by customer VAT number, customer country, amount and type of supply (goods, services or triangular), per company code and period. The totals must agree with the matching lines of the VAT return.
The process, step by step
Practical insights
- The ICP and the VAT return must tie together, so prepare them from the same data.
- The tax authority's pages also mention a window of two months after the period, so check the deadline that applies to your period.
Common pitfalls
- Reporting goods in the wrong period instead of the invoice-date period.
- Letting the ICP total drift from rubric 3b of the return.
Linked obligations in the Netherlands
EC Sales List the Netherlands: questions, answered
Official sources
Keep this guide
Download the the Netherlands EC Sales List guide as a PDF. It has the same content as this page.