Taxera
Flag of the NetherlandsIntrastat the NetherlandsOnly if selectedLast reviewed October 2026

Intrastat in the Netherlands: CBS explained

In the Netherlands, only businesses selected by Statistics Netherlands (CBS) have to report their intra-EU trade in goods, each month.

General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.

The obligation

International trade in goods within the EU (intra-trade), reported to Statistics Netherlands (CBS)

Who must report

Businesses that CBS selects in its monthly sample for arrivals and dispatches of goods. The sample is drawn from businesses that, judging by their VAT returns, trade goods within the EU. Trade with non-EU countries is taken from customs declarations.

How it works

Collect goods movements from the ERP for the month → Add commodity codes, partner countries, values and quantities → Check against the thresholds and the VAT data → Review and approve → File through the official channel

Key dates for the Netherlands

  1. Monthly
    Selected businesses report every month
  2. By selection
    The reporting duty starts when CBS notifies the business
  3. Outside the EU
    No separate report: CBS takes the data from customs declarations

What the report contains

Selected businesses report the goods they received from and sent to other EU countries, by commodity, value and partner country.

What your ERP has to deliver

Taxera needs every intra-EU goods movement of the month, with commodity code, partner country, value, quantity or net mass and the nature of the transaction, per company code. Values should agree with the invoices and the VAT data.

The process, step by step

ERP data
Taxera: goods movements with commodity codes
Threshold and VAT checks
Declaration ready to file

Practical insights

  • Being selected is not a one-off: CBS can add a business to the sample or take it out.
  • Keep intra-EU goods data tidy even if you are not selected, since the selection is based on your VAT returns.

Common pitfalls

  • Assuming there is a fixed euro threshold like in other countries.
  • Ignoring a CBS letter because the business is small.

Linked obligations in the Netherlands

EC Sales List: sales to EU customers built from the same data
VAT returns: values should agree with the return

Intrastat the Netherlands: questions, answered

Official sources

Keep this guide

Download the the Netherlands Intrastat guide as a PDF. It has the same content as this page.

More Intrastat guides

All Intrastat countriesIntrastat GermanyIntrastat FranceIntrastat SpainIntrastat PolandAll countries in the Tax Tracker

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