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Indirect Tax Alert

Intrastat the Netherlands: statistical declaration for B2C distance sales using OSS scheme

From the reporting period of January 2022 and onwards, several changes have taken place with regard to the Intrastat reporting obligations.

13 May 2022

In this alert, we would like to inform you about a specific reporting obligation that may need your attention. If you are involved in B2C distance sales from the Netherlands to private consumers in other EU Member States and you use the One-Stop-Shop (‘OSS’) scheme, there are important rules for your statistical declaration to take into account.

Intrastat

Intrastat is the system used in the EU to collect data on trade of goods between the EU Member States. International trade in goods statistics (ITGS) are an important source of information that is used by businesses and policy makers for various purposes.

From the Intrastat reporting period of January 2022 and onwards, VAT taxable persons performing activities in the Netherlands have to take into account new Intrastat reporting obligations. For more information on these changes, we kindly refer to our previous alert which can be found on our website. With regard to B2C distance sales using the OSS scheme, more guidance is available.

B2C distance sales using OSS scheme

As of 1 July 2021 new VAT e-commerce rules have been introduced. This change of legislation impacts the VAT treatment of distance sales of goods from VAT taxable persons to private consumers in other EU Member States without a VAT identification number.

If you supply goods to consumers located in other Member States via a web shop you have the option to use the OSS scheme to simplify your administrative procedures and to avoid VAT registrations in the EU Member States where these consumers are located. The OSS scheme makes it possible for entrepreneurs to submit a single VAT return for all B2C services and distance sales to consumers located in different EU Member States in the Member State where you are established.

These new VAT e-commerce rules may have an impact on your statistical declaration for distance sales when you use the OSS scheme. If you perform these transactions and your estimated dispatches/Intra-Community Supplies value exceeds the new threshold of EUR 1 million you have to apply the following rules for your Intrastat declaration:

  • In the field Nature of transaction, it is now mandatory to fill in the second digit of the transaction code in addition to the first digit. This has been implemented in the Netherlands as of 2021. With regard to distance sales to consumers, the nature of transaction code 12 must be used, as it is a delivery to private consumers;
  • As of 2022 it is also mandatory for companies with a reporting obligation to enter a so-called ‘Partner ID’, the foreign VAT identification number of the buyer of the goods in the EU Member State to which you supply the goods. A private consumer to whom you perform these distance sales in general does not have a VAT identification number. As a result, it is not possible to fill in the Partner ID. As a solution the code QV99999999999999 can be entered.

Please note that if you have not opted to use the OSS scheme and you have a VAT identification number in the Member State to which you ship the goods, you must enter this VAT identification number in the Partner ID field.

Deadline

The Intrastat returns needs to be submitted ultimately by the 10th working day of the month following the month for which an Intrastat return needs to be submitted. Please note that if the Intrastat returns are not submitted within the deadline, this can lead to a statutory fine.

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