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.
When should a Dutch ESL need 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.
You must file the ESL return no later than the final day of the month after the required reporting period
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;
- If you exceed the threshold in the 1st month of the quarter. You file your ESL declaration for this quarter in 3 separate declarations: 1 for each month.
- If you exceed the threshold in the 2nd month of the quarter. You file your ESL declaration for this quarter in 2 separate declarations. 1 for the first 2 months of the quarter and 1 for the last month.
- If you exceed the threshold in the 3rd month of the quarter. For this quarter you file an ESL declaration declaration for the entire quarter. After this you file a monthly Intra-Community Supplies declaration.
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 file a VAT return once a year.
- Your turnover does not exceed €200,000(excluding VAT).
- Your turnover of intra-Community supplies of goods and services does not exceed €15,000 excluding VAT
- There is no indication or risk of involvement in VAT fraud.
- You do not supply any new cars or other new means of conveyance to other EU countries.
You can apply for the permit in writing confirming the conditions
NIL ESL returns
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
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.
Fines for late Dutch ESL returns
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.
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