- 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
Latest Posts in "Netherlands"
- Response to Follow-up Questions on VAT Increase Impact Analysis for Accommodation Sector, March 2026
- Fuel Retailers Urge Tax Cuts as Pump Prices Soar, Warn Tanken Becoming Unaffordable
- Brokerage Fees Only Partially Deductible Due to Link with Agricultural Exemption, Court Rules
- Dutch Tax Authority Switching to Rabobank Account Numbers from May 1, 2026: What to Know
- Despite the absence of a tax representative, the application of the zero rate
