EU transactions
These are transactions between businesses in different EU countries. This can include the supply of goods to another EU country or services provided to a business in another EU country.
Services
ICP return
ICP stands for Intra-Community Performance and relates to VAT within the European Union. The ICP declaration is a report that businesses must submit to report their intra-community transactions to the tax authority of their own country. This only applies if your business supplies services or products to another country within the European Union.
Deadlines
The ICP declaration must be filed quarterly with the Tax Authority, no later than the last day of the month following the quarter. For high volumes of intra-community supplies, the Tax Authority may require monthly filing.
Required info
For each ICP declaration you need the VAT identification number of your EU customer, the total amount per customer, and the nature of the supply (goods, services, or triangulation). TaxMate automatically verifies all VAT numbers through the VIES system.
What exactly is the ICP declaration?
The ICP declaration (Intra-Community Performance) is a report you submit to the Tax Authority when you supply goods to or provide services for VAT-liable businesses in other EU countries. It supplements your regular VAT return: the same turnover appears in both the VAT return and the separate ICP declaration. The purpose is to allow tax authorities across the EU to verify that VAT is correctly processed by the foreign customer. The zero rate or VAT reverse charge only applies if the customer holds a valid VAT number.
Who is required to file an ICP declaration?
The ICP declaration is required for Dutch entrepreneurs who supply goods to VAT-liable customers in other EU countries, or who provide services where VAT has been reversed to the foreign customer. It does not apply to supplies to private individuals, nor to entrepreneurs who exclusively provide VAT-exempt services. TaxMate assesses your specific situation to determine whether and for which transactions you need to file an ICP declaration.
When and how often do you file an ICP declaration?
The ICP declaration is normally filed quarterly, no later than the last day of the month following the quarter. If your intra-community turnover in any quarter exceeds €50,000, you are required to file monthly for the remainder of that calendar year. TaxMate monitors these thresholds automatically and switches to monthly filing in good time, ensuring you always file with the correct frequency and on time.
VAT reverse charge and the zero rate
When providing services to VAT-liable customers in other EU countries, the reverse charge rule applies: you invoice without VAT and the customer accounts for it in their own country. For goods deliveries, the zero rate applies on intra-community supplies, but only if the customer has a valid VAT identification number. Validation through the European VIES system is therefore mandatory before each delivery. TaxMate validates all VAT numbers automatically and documents the validation for audit purposes.
Common mistakes in ICP declarations
The most frequent errors are: failing to include services where VAT has been reversed, using an invalid or expired customer VAT number, late filing and confusing the codes for goods and services. An invalid VAT number can cause the Tax Authority to retrospectively deny the zero rate, resulting in an additional assessment plus interest. TaxMate prevents this by validating every VAT number, checking all transactions and always filing on time.
Why outsource your ICP declaration to TaxMate?
The ICP declaration is a specialist part of VAT administration requiring precision and up-to-date knowledge. Errors can be costly: loss of the zero rate or additional assessments with interest add up quickly. TaxMate processes your intra-community transactions seamlessly as part of your regular bookkeeping, validates all VAT numbers via VIES and always files the declaration on time and correctly. Your international business is always fiscally in order.
Outsource your ICP return?
No more errors or delays in your ICP declaration.
We verify VAT numbers, monitor deadlines, and ensure your ICP declaration is always correct, protecting your right to the zero rate and preventing fines.
- All tax returns filed on time
- Dedicated point of contact
- Insight via MyTaxMate dashboard
- No hidden costs
9.7On Trustoo
24hResponse time
1,000+Satisfied clients
Plan a free consultation
Your personal point of contact, always available.
Leave your details and tell us briefly what you need help with. We will get back to you.
9.7 on Trustoo and 4.8 on TrustpilotNo obligations24h response time