VAT EU intrastat
All VAT-registered businesses in the European Union (EU) that trade in
goods with other member states must provide details of the transactions. Transaction details
are used for statistical purposes. Intrastat reporting is a tool that is used against VAT
fraud. It allows the comparison between intrastat and VAT declarations.
Netherlands specific
Companies that trade internationally have a legal obligation to submit statistical information about international trade to the Centraal Bureau voor de Statistiek (CBS). These are the conditions that apply:
- Quarterly
Companies that trade services internationally will receive a letter that includes a login code and password for the quarter.
- Monthly
Companies that trade goods internationally must report international trade on a monthly basis. Separate thresholds for import and export apply.
Transaction codes must be included for intra-community acquisitions. These are the same transaction codes that already apply to intra-community dispatches.