Netherlands: Intrastat Threshold
From January 2023, the Intrastat threshold will be abolished.
In order to determine the companies that have a reporting obligation, a new procedure will be in place:
- Statistics Netherlands (CBS) will draw monthly samples from the taxpayer’s VAT Returns that can be assumed to have intra-Community transactions;
- The companies that are drawn will receive a letter in the first month for which the reporting obligation applies; and
- In IDEP+ (submission portal) the company can see for which months they have to report Intrastat and for which direction (arrivals/dispatches)
Companies that trade in services only are not included in the samples.
Companies that have triangular transactions only are also not included in the samples.
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