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Indirect Tax Alert

Intrastat the Netherlands: update on 2022 reporting obligations

From the Intrastat reporting period of January 2022 and onwards, it is mandatory for VAT taxable persons performing activities in the Netherlands to report their Intrastat returns in a new online application called ‘IDEP+’.

10 February 2022

In this alert we provide you with an update of this and other changes regarding the Intrastat reporting obligations.

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.

IDEP+

The new online application IDEP+ is mandatory for VAT taxable persons performing activities in the Netherlands. The IDEP+ portal can be accessed via the login-details received by the Dutch Bureau of Statistics (hereafter: ‘CBS’).

Arrival/intra-Community acquisitions

Due to the new European regulation, it is no longer possible to submit an annual declaration for Arrival/Intra-Community Acquisitions (‘ICA’).

From 2022, the new threshold for reporting an Intrastat for ICAs is EUR 5 million per year. If the estimated ICA value for 2022 (determined by CBS based on the annual ICA value in 2021) remains below the new threshold, there will be no longer a reporting obligation to submit Intrastat for ICAs as of 2022 until further notice from the authorities. In case the estimated ICA value exceeds the new threshold, a monthly Intrastat reporting obligation will be in place.

Another change as from 2022 in the Intrastat reporting for ICAs is that the nature of transaction will count two digits instead of one digit (as in the previous years).

Dispatch/intra-Community supplies

It is also no longer possible to submit an annual declaration for Dispatch/Intra-Community Supplies (‘ICS’).

From 2022, the threshold for reporting an Intrastat for ICSs will remain EUR 1 million per year. If the estimated ICS value for 2022 (determined by CBS based on the annual ICS value in 2021) remains below the threshold, there will be no longer an reporting obligation to submit Intrastat for ICSs as of 2022 until further notice from the authorities. In case the estimated Intra-Community supply value exceeds the new threshold, a monthly Intrastat reporting obligation will be in place.

As of 2022 the following two fields will be mandatory for all companies with an Intrastat reporting obligation:

  • Partner ID: this concerns the foreign VAT identification number of the buyer of the goods in the EU Member State to which you supply the goods;
  • Country of origin: this is the country where the goods originally came from. In other words, the country where the goods were created, manufactured or where they have undergone the last substantial, economically justified adaptation or processing.

The change in the Intrastat reporting for ICSs that the nature of transaction will count two digits has already been implemented as from 2021 in the Netherlands.

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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