- The Netherlands: As from January 1, 2016, businesses are obliged to file monthly European Sales Listings (Opgaaf ICP) when the intra community sales in a quarter exceed the threshold of €50.000. At the moment this threshold is set at €100.000, which means that when the total intra community supplies during a quarter are less than €100.000, the ESL can be submitted on a quarterly basis. This will change as from January 1. The Netherlands was pointed into this direction by the European Commission. New threshold Dutch European Sales Listing
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