See also :
VAT insight in Netherlands
VAT rates in Netherlands


Competent Authority :

Centraal Bureau voor de Statistiek (CBS)
Antwoordnummer 5050
The Netherlands
Tel: (045) 570 64 00

Expected submission date :

10th business day of following month

Usually starts when :

When the threshold is reached : following month

Notification to new PSI : YES

Usually ends with :

End of year following last due declaration + Statistics Office notifies the trader

Does administration from Netherlands reminds for non-submitted declaration ?

Netherlands has an automated system for reminders?   YES : Exclusion of units with acceptable response behaviours in previous months. Small companies are reminded at least twice a year.

1st reminder : 10 calendar days / randomly

2nd reminder : randomly

3rd reminder : randomly

Thresholds of intrastat exemption in Netherlands :

Simplified declaration :

Standard declaration : EUR 1.000.000

Extended declaration : 0

Simplified declaration :

Standard declaration : EUR 800.000

Extended declaration : 0

Penalties for non-submitted or incomplete INTRASTAT declarations in Netherlands :

Non submission : YES

Repetitive non-submission : YES

False or incomplete data : YES

Amount of penalties : up to EUR 500,000 but the penalty will not apply until subsequent violation.

Intrastat submission with paper in Netherlands :

Possible if the trader does not have equipment to file the declarations : Original official forms provided by the Statistics Office should be used.

Electronic submission of intrastat in Netherlands :


• Via the IDEP web application

• Via the “Record lay-out electronische aanlevering”

Corrective intrastat declarations in Netherlands :

Only for deviation of 3% or more of the total amount

NIL intrastat declarations in Netherlands :

YES – event if no activity

VAT and intrastat compliance in the Netherlands

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Intrastat in EU

Instrastat in Austria
Intrastat in Belgium
Intrastat in Bulgaria
Intrastat in Cyprus
Intrastat in Czechia
Intrastat in Germany
Intrastat in Denmark
Intrastat in Estonia
Intrastat in Greece
Intrastat in Spain
Intrastat in Finland
Intrastat in France
Intrastat in Croatia
Intrastat in Hungary
Intrastat in Ireland
Intrastat in Italy
Intrastat in Lithuania
Intrastat in Latvia
Intrastat in Luxembourg
Intrastat in Malta
Intrastat in the Netherlands
Intrastat in Poland
Intrastat in Portugal
Intrastat in Romania
Intrastat in Sweden
Intrastat in Slovenia
Intrastat in Slovakia
Intrastat in United Kingdom

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