Netherlands cuts EC Sales List quarterly threshold 2016

Sun 25th Oct 2015

The Dutch tax authorities are to cut the threshold for quarterly filings of EC Sales Listing (Recapitulative Statements) on 1 January 2016 from €100,000 to €50,000

EC Sales Listing

The EU VAT Directive requires VAT registered businesses to complete monthly recapitulative statements detailing intra-community supplies of goods or services to EU VAT registered business. EU member states may vary this to quarterly returns for businesses with such transactions under €50,000 per annum.

On this basis, the European Commission has requested the Dutch authorities to modify its threshold to €50,000

The change comes following a notification from the European Union that the Dutch where in breach of Article 263(1) of the EU VAT Directive.