![\"20151023_drempel_ICL_VWGNijhof\"](\"https:\/\/vwg.nl\/wp-content\/uploads\/20151023_drempel_ICL_VWGNijhof-1024x384.jpg\")
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An entrepreneur who supplies goods intra-community must periodically declare them to the tax authorities. This Intra-Community supplies declaration (ICP)<\/strong> must be made monthly in respect of supplies of goods, except where the total of the UCIs in a month does not exceed \u20ac100,000. The Statement of ICL must then be submitted quarterly. With effect from 2016, this threshold will be lowered and all from \u20ac50,000<\/strong> to UCIs in a month the CPI return will be submitted on a monthly basis. European regulations force the Netherlands to make this adjustment. If the CPI return is not submitted or not submitted on time, the tax authorities impose default penalties.<\/p>\n From a intra-community supply (ICD)<\/strong> is when goods are delivered: In the CPI return, in addition to the CPIs, the declaration of the intra-community services<\/strong>. This declaration is always made on a quarterly basis, regardless of the volume of intra-Community services performed in a period and regardless of the period for which the declaration must be made in respect of supplies of goods. An intra-Community service exists when the service is provided to a trader established in another EU Member State and the main rule for determining the place of supply applies. The levy of VAT on intra-Community services is shifted to the customer.<\/p>","protected":false},"excerpt":{"rendered":" Een ondernemer die goederen intracommunautair levert, moet daarvan periodiek opgaaf doen aan de Belastingdienst. Deze Opgaaf Intracommunautaire Prestaties (ICP) moet ten aanzien van leveringen van goederen maandelijks worden gedaan, behalve wanneer het totaal van de ICL’s in een maand niet meer bedraagt dan \u20ac 100.000. De Opgaaf ICL moet dan per kwartaal worden ingediend. Ingaande […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-255","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/255","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=255"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/255\/revisions"}],"predecessor-version":[{"id":2268,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/255\/revisions\/2268"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=255"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=255"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=255"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\n- To a entrepreneur<\/em> and
\n- the goods in connection with the supply to that other Member State are transported or shipped<\/em>.
\nProof that the goods are supplied to a trader established in another Member State shall be by verification of the customer's VAT identification number via VIES<\/a> (include screen printout of verification result in the file). Proof of transport or shipment of the goods is provided by means of all possible (administrative) documents. As the 0% rate applies to an ICD, this proof is subject to very higher requirements.<\/p>\n