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Submitting the ICP listing for intra-EU supplies, how does this work again?

ICP covers your B2B supplies to EU businesses with a valid VAT id. You file it quarterly alongside the VAT return. A mismatch with the VAT return triggers a letter from the tax office.

Try this first

  1. 1Collect per EU customer the VIES-verified VAT id and store the check date, an invalid check is a direct mismatch.
  2. 2In your ledger separate revenue 'EU B2B reverse charge 0%' from NL revenue, otherwise you filter after the fact.
  3. 3Generate the ICP listing per quarter from your package (Exact, Twinfield, Yuki, AFAS have a module) and check totals against VAT return box 3b.
  4. 4File the ICP via Mijn Belastingdienst Zakelijk or via SBR directly from your bookkeeping package.
  5. 5If something is off, file a correction ICP for the relevant period, not in the next quarter.

When to bring us in

If you get an ICP mismatch letter and do not know which period is wrong, we can reconstruct it against the ledger.

See also

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