- Starting from January 2023, the reporting obligations for Intrastat in the Netherlands have changed.
- Previously, there were reporting thresholds for Intrastat for Arrival/Intra-Community Acquisitions (ICA) and Dispatch/intra-Community supplies (ICS) based on estimated values.
- However, from January 2023, the Dutch Statistical Authority (CBS) will notify taxable persons required to file Intrastat declarations based on monthly sampling of intra-Community transactions carried out by Dutch taxable persons.
- Taxable persons included in a sample will receive a letter for this in the first month for which the declaration obligation applies.
- The new change from January 2023 does not affect the Intrastat obligation that already applied before 2023.
- The deadline for submitting Intrastat returns is the 10th working day of the month following the month for which an Intrastat return needs to be submitted.
Source Deloitte
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