Term
What is ICP declaration (ICP-opgaaf)? Meaning and explanation
The ICP declaration (ICP-opgaaf, the Dutch EC Sales List) is a filing with the Dutch Tax Administration listing the businesses in other EU countries to which a business supplied goods or reverse-charged services.
Definition
The ICP declaration (ICP-opgaaf, the Dutch EC Sales List) is a filing with the Dutch Tax Administration listing the businesses in other EU countries to which a business supplied goods or reverse-charged services.
Also known as: ICP-opgaaf, ICP, Opgaaf intracommunautaire prestaties, ICP declaration, EC Sales List
When a Dutch business supplies goods or services to businesses in other EU countries with reverse-charged VAT or the zero rate, it must report those supplies in the ICP declaration in addition to the VAT return. The declaration lists, per customer, the VAT identification number and the total amount. Tax authorities within the EU use this data to check whether the customer declares the VAT in its own country.
For a firm, the ICP declaration must reconcile with the VAT return. Differences between the two, or an invalid customer VAT number, lead to questions from the Tax Administration and possibly to VAT becoming due after all. It starts with correct processing: intra-EU supplies must be booked with the right VAT code and the customer's VAT number must be valid.
Autoboeker offers ICP support and supports international VAT situations, for all four connected packages. It detects whether a contact is within or outside the EU, checks VAT numbers via VIES and flags deviating VAT codes. This carefully prepares the entries on which the ICP declaration is based. Filing the declaration itself happens through the accounting software or your firm's tax filing software.
Example
A Dutch wholesaler supplies parts to a Belgian company at 0% VAT. This supply goes into box 3b of the VAT return and, with the Belgian VAT number, into the ICP declaration.
FAQ
Questions about ICP declaration (ICP-opgaaf).
When you supply goods or services to businesses in other EU countries with VAT reverse-charged to the customer or the zero rate applied. You file monthly or quarterly.
No. Autoboeker prepares the underlying entries with ICP support, EU detection and VIES checks. You file the declaration itself through your accounting or tax filing software.
Further reading
Related in the knowledge base.
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