# Opgaaf ICP (Intra-Community Transactions Report)

Country: Netherlands
When: Last day of the month following each quarterly period for services and goods below the threshold; last day of the following month for goods if intra-EU goods supplies exceed EUR 50,000 in any quarter (monthly filing then required)
Tax year: 2025

The quarterly declaration of all intra-EU B2B supplies of goods and services to VAT-registered businesses in other EU member states. Separate from the BTW return and required to validate the zero-rating applied on Dutch invoices for intra-EU supplies.

## Who this applies to

- Dutch BTW-registered businesses supplying goods to VAT-registered buyers in other EU member states
- Dutch BTW-registered businesses supplying services to VAT-registered buyers in other EU member states where the buyer reverse-charges
- Businesses performing triangular ABC transactions (ABM-transacties)
- Fiscal unity groups with intra-EU supply activity

## What to file

Opgaaf ICP: recapitulative statement listing each EU customer's VAT number, total value of goods supplied, total value of services supplied, and triangular transaction indicator. Does not include B2C cross-border sales (those go to OSS if applicable).

## How to file

Filed electronically via Mijn Belastingdienst Zakelijk, through the same portal as BTW returns but as a separate form. Most accounting software integrates ICP submission via SBR. Always validate each EU customer's VAT number on the EU VIES database before submission.

## Payment due

No payment due with the ICP declaration: it is a reporting-only obligation. BTW on related supplies is accounted for in the BTW return.

## What happens if you miss it

Fine starting at EUR 68 per return, rising to EUR 5,514 for repeated failures. More critically, if the ICP is not filed, the zero-rating applied on Dutch invoices may be challenged by the Belastingdienst, potentially triggering backdated BTW liability at 21% on the full supply value.

## Submission checklist

- Compile all zero-rated intra-EU B2B supply invoices for the quarter, grouped by EU customer VAT number
- Verify each customer's EU VAT number on the VIES database at ec.europa.eu/taxation_customs/vies/
- Separate goods supplies and services supplies as they are reported in different columns
- Identify any triangular ABC transactions involving a third EU country intermediary
- Log in to Mijn Belastingdienst Zakelijk and submit the Opgaaf ICP for the quarter
- Reconcile ICP totals against Box 3 of the quarterly BTW return: they must match

## Documents you need

- Zero-rated sales invoices for intra-EU B2B supplies for the period
- Customer EU VAT numbers confirmed via VIES
- Corresponding BTW return showing the Box 3 intra-EU supply amount
- Transport documentation such as CMR or freight forwarding records proving goods left the Netherlands
- Written confirmation or EU VIES verification confirming each customer's VAT registration status

## Common mistakes to avoid

- Filing the ICP only for goods but omitting intra-EU services where the customer reverse-charges: both must be reported
- Not reconciling the ICP total against Box 3 of the BTW return, leaving inconsistencies the Belastingdienst will query
- Using the customer's local company registration number instead of their EU VAT number: ICP entries are invalid without the correct BTW-id format
- Reporting B2C cross-border sales in the ICP: these belong in the OSS return, not the ICP

Source: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/zakendoen_met_het_buitenland/btw_eu/