ICP Filing in the Netherlands for E-commerce: Why Accurate Reporting Matters
If you sell across the EU as an e-commerce entrepreneur, you’ll quickly come across the ICP filing (in Dutch: Opgaaf Intracommunautaire Prestaties). Especially if you move stock between EU countries or use Amazon Pan-EU, it’s crucial to understand what belongs in the ICP – and what often goes wrong.
What is an ICP filing?
The ICP filing is a separate report in addition to your VAT return. It lists all intra-Community supplies (ICS) and intra-Community services you’ve made to VAT-registered businesses in other EU countries.
In short: if you supply goods or services to a business with a valid VAT number in another EU country, you must report that transaction in your ICP filing.
The ICP is an EU-wide control mechanism. Tax authorities match your reported supplies with the acquisitions declared by your customers abroad to verify that VAT has been correctly applied and that transactions align.
The difference between supplies and acquisitions
Intra-Community transactions have two sides:
Intra-Community Supply (ICS) – The sale or movement of goods to a VAT-registered business in another EU country. In the Netherlands, this is zero-rated for VAT purposes, but the VAT shifts to the country of arrival.
Intra-Community Acquisition (ICA) – The receipt of goods from another EU country. VAT is due in the country of arrival.
So, when you sell to a foreign business customer, you report an ICS in the Netherlands. When you receive goods from another EU country, you report an ICA in the country of arrival — which may still be the Netherlands, depending on the flow of goods.
Stock movements between your own warehouses
One commonly overlooked element is the movement of your own goods between EU countries.
If you transfer stock from the Netherlands to Germany, for instance to an Amazon fulfillment center (Pan-EU), there is no actual sale — but a taxable event still occurs:
From the Dutch perspective, this is a fictitious intra-Community supply (ICS).
From the German perspective, it is an intra-Community acquisition (ICA).
In other words: the goods “leave” the Netherlands and “arrive” in Germany, even though ownership doesn’t change. Under EU VAT rules, both sides must be reported in the respective VAT returns and ICP filings.
Practical example: Amazon Pan-EU
Imagine a Dutch company selling via Amazon with the Pan-EU program enabled.
Amazon automatically redistributes inventory from the Netherlands to warehouses in Germany to ensure faster delivery to customers.
In that case:
In the Netherlands, the company must declare a fictitious intra-Community supply (ICS) of its own goods to Germany. This transaction must also appear in the Dutch ICP filing.
In Germany, Staxxer reports the same movement as an intra-Community acquisition (ICA) in the client’s German VAT return.
This creates a complete administrative chain: the ICS in the Netherlands must match the ICA in Germany. European tax authorities use these matches to verify cross-border VAT data.
Common mistakes made by entrepreneurs
A frequent mistake occurs when entrepreneurs outsource their foreign VAT returns (for example in Germany) but forget to declare the corresponding ICS in their Dutch ICP filing.
At Staxxer, we often see this mismatch: we correctly report the acquisition abroad, but the Dutch delivery is missing in the ICP of the client.
That results in an unbalanced administration — Germany reports an acquisition, but the Netherlands reports no supply. During audits, this can trigger questions, corrections, or even penalties.
Why accurate ICP reporting is essential
Accurate ICP reporting ensures:
Consistent VAT administration across EU countries
Proper matching between ICS and ICA transactions
Fewer compliance questions or corrections from tax authorities
Clear insight into your EU cross-border trade flows
Keep in mind: the ICP filing is a separate legal obligation from your VAT return. Even if your VAT is correct, failing to submit or incorrectly filing your ICP can still result in a fine from the Dutch Tax Administration.
Simplify your ICP filings with My Staxxer
With My Staxxer, all your transactions are automatically imported, giving you a complete overview of what must be included in your Dutch ICP filing.
If you also entrust Staxxer with your bookkeeping, we handle the entire ICP filing process for you — so you don’t have to worry about mismatched data or missed reports.
Summary
The Dutch ICP filing is far more than a formality.
Even when you move your own inventory across EU borders — for example via Amazon Pan-EU — that movement must be recorded as an intra-Community supply. This ensures your Dutch filing aligns with your foreign acquisition and prevents discrepancies between Staxxer’s foreign filings and your Dutch VAT administration.
Check regularly whether your ICP filing includes all relevant transactions, including internal stock transfers. A proper match between countries keeps your VAT administration clean and compliant.
