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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