If a Dutch VAT registered business is supplying goods or services across the Dutch border to another EU VAT registered business not located in the Netherlands then an EC Sales List is required to be filed.
You can file your ESL/ICP declaration monthly, quarterly or annually.
There are no reporting thresholds for EC Sales. You are required to report an ESL from the first transaction that is sold to another EU VAT registered business, this also includes self-supply of goods crossing the border from one warehouse to another.
e.g. a March monthly ESL is due by 30th of April
You can choose to file your ESL monthly or quarterly if you are under the threshold. If you exceed cross-border sales of €50,000 in any quarter then you will have to file the ESL every month.
You are permitted to file a quarterly submission of the ESL if you have not exceeded the threshold amount in a single quarter.
Depending on when the threshold is exceeded there are separate reporting requirements;
You can file your ESL annually however you will need to obtain a permit for this purpose.
To obtain a permit you must meet the following conditions;
You can apply for the permit in writing confirming the conditions
If there have been no intra-Community transactions in a given month/quarter then it is not required to file a NIL return.
Corrective ESL returns in the Netherlands are prepared and submitted electronically by ticking option 2 in the form.
Depending on the type of corrected information the return will be completed differently. If the value is being corrected then you only need to add the full details of the line initially reported and a positive or negative amount in the field.
If the VAT number or name needs to be corrected then you need to enter the full details initially reported and then a negative in the value box to bring the amount down to 0. Then you add a new line with the correct VAT number and amount.
If a company fails to file their ESL return in the Netherlands on time then a penalty may be applied based on how many times they have failed to comply previously.
For the first failing a fixed penalty of €132 is charged. The second and third time, €264 applies and for the fourth and subsequent failings a penalty of €1,320 will be assessed.
