Intrastat in the Netherlands: Everything you need to know

The Intrastat system in the Netherlands plays a crucial role in monitoring the flow of goods between EU member states. It is a statistical tool that facilitates the collection and analysis of data on intra-EU trade in goods. Below is a comprehensive guide to the Dutch Intrastat system, highlighting the latest changes and requirements.

Intrastat authorities in the Netherlands

The administration of the Intrastat system in the Netherlands is handled by the Centraal Bureau voor de Statistiek (CBS), or the Central Bureau of Statistics. This is the organization to which businesses must submit their declarations. Here are the contact details for CBS:

Centraal Bureau voor de Statistiek (CBS)
Antwoordnummer 5050
6400 WC HEERLEN
Netherlands
Tel: +31 (045) 570 64 00
Website: www.cbs.nl

Deadlines for submission

Dutch regulations require Intrastat declarations to be submitted monthly. The deadline for submission is the 10th working day of the month following the reporting month. If this date falls on a weekend or public holiday, the declarations must be submitted on the next working day.

For selected businesses, CBS may allow annual declarations instead of monthly ones. This applies to companies with annual arrivals between €0.8 million and €5 million or dispatches between €1 million and €5 million. These businesses are notified by CBS via mail but can choose to continue with monthly submissions if they prefer.

Intrastat thresholds in the Netherlands

As of January 2023, there are no longer any Intrastat thresholds in the Netherlands. The obligation to submit Intrastat declarations is determined by CBS, which regularly monitors intra-EU transaction amounts based on Dutch VAT returns.

Despite the absence of thresholds from 2023 onwards, businesses that were required to submit Intrastat declarations before this date must continue to meet these requirements.

Procedure for submitting declarations

In the Netherlands, Intrastat declarations must be submitted electronically. Businesses have two main options:

1. IDEP+ Web Application: This is a widely used application across the EU, facilitating easy submission of declarations.
2. Direct reporting from business applications: This method involves sending data directly from the business’s system using the “Record layout for electronic delivery”. Companies using this method must notify CBS by emailing: bedrijveninfo@cbs.nl. Upon notification, they will receive detailed procedures for monthly data submission.

Corrections to declarations

If a business detects an error in an already submitted Intrastat declaration, it must submit a new, corrected declaration for the relevant period. Corrections are typically required when the error value exceeds €25,000. Ensuring the accuracy and reliability of statistical data is crucial.

Zero declarations

If a business obligated to submit monthly Intrastat declarations has no intra-EU arrivals or dispatches in a given month, it must submit a zero declaration. These declarations inform CBS that there were no reportable transactions in the specified month.

Penalties for non-compliance

Dutch Intrastat regulations prescribe various sanctions for late or missing declarations. The penalty system follows a progressive approach, meaning the severity of penalties increases with repeated infractions. The first enforcement tool is a penalty based on:

• The size of the company,
• The period to which the data pertains,
• And the company’s response to the call for submission.

Additionally, an administrative fine of up to €5,000 may be imposed for repeated delays or non-submission of declarations. CBS typically does not apply this fine on the first offense, but businesses should be aware that further infractions could lead to more severe sanctions.

VAT rates in the Netherlands

There are three main VAT rates in the Netherlands. The standard rate is 21%, applicable to most goods and services. The reduced rate of 9% covers items such as food, catering services, agricultural products, pharmaceuticals, and publications. There is also a 0% rate for certain international transport services and creative activities, allowing businesses to reclaim VAT paid on purchases.

For more detailed information on VAT in the Netherlands, please refer to our guide: https://amavat.eu/vat-netherlands-information-e-commerce/.

Summary

The Intrastat system in the Netherlands is an essential tool for collecting accurate data on intra-EU trade. Regular monitoring and reporting of this data is mandatory for businesses engaged in such transactions. Understanding the procedures for submitting declarations and adhering to deadlines is crucial to avoid penalties and ensure compliance with regulations. With modern electronic tools like the IDEP+ application, this process is streamlined, enabling businesses to efficiently fulfill their reporting obligations.