Submitting electronic VAT and ICP declarations in the Dutch version
Companies must submit periodic VAT and Intracommunautaire leveringen (ICP) declarations to the tax authorities.
- VAT declarations must be submitted on a monthly or quarterly basis.
- ICP declarations must be submitted on a quarterly basis.
Hinweis
ICP declarations must be submitted by companies/regions that sell goods or services to European Union (EU) countries. Purchases aren't included in this declaration.
For a transaction to qualify for ICP, it's required that the merchandise crossed the border physically. It isn't enough that the location of an invoice address or the office of the vendor or customer is in another EU country or region.
You can submit the VAT declarations and ICP declarations in the following ways:
- Sign in to the website of the Dutch tax office and enter the information manually. Learn more on the website of the Dutch tax office.
- Create an electronic declaration and submit the encrypted file through the Digipoort channel to the Dutch tax office. Digipoort is the electronic post office provided by the Dutch government for companies. It provides the common infrastructure for the communication of information between companies and the government, including VAT declarations. The reports are in the eXtensible Business Reporting Language (XBRL) format. Learn more in Create Reports with XBRL.
Prepare for electronic declaration
Before you can send electronic declarations to the tax authorities, you must perform the following tasks:
Ensure that you obtain the certificates from the government. If you haven't, take the following steps to obtain the certificates:
- Obtain a PKIoverheid certificate for the company if you don't have one already. You can find a list of certificate providers on this website.
- You can register a user of Digipoort on this website.
- You can obtain a Digipoort Service certificate, on the Dutch Tax Administration website.
Enter general data and personal data received from the tax authorities on the Elec. Tax Declaration Setup page. Learn more in Setting Up Electronic VAT and ICP Declarations.
Set up a VAT category code for all XML elements in the electronic VAT declaration. Learn more in Set Up VAT Categories.
Create an electronic declaration
- Choose the
icon, enter Elec. Tax Declarations, and then choose the related link. - On the Elec. Tax Declaration List page, choose the New action.
- On the Elec. Tax Declaration Card page, fill in the fields as necessary. [!INCLUDE[tooltip-inline-tip](../../includes/tooltip-inline-tip_md.md)]
- Choose the OK button.
The XML elements and the accompanying data of the electronic declaration are displayed on the Lines FastTab on the Elec. Tax Declaration Card page.
The XBRL reporter ensures that all account numbers that are imported from Business Central are mapped to the XBRL elements in a report. The XBRL reporter also displays a list of errors of unmapped elements or accounts.
Submit an electronic declaration
With the XBRL reporter, you can submit the Intracommunautaire Leveringen (ICP) declaration or the VAT declaration in the required XML format. When it's submitted, the file is sent to the tax authorities as defined on the Elec. Tax Declaration Setup page.
- On the Elec. Tax Declaration Card page, choose the Submit Electronic Tax Declaration action.
Fill in the fields as described in the following table.
Field Description Client Certificate Select the PKIoverheid certificate for the company. Client Certificate Password Enter the password that encrypts the client certificate. Service Certificate Select the Digipoort Service certificate. Choose the OK button.
The electronic declaration is submitted to the tax authorities.
Hinweis
If there are no intra-community deliveries in the declaration period, then an electronic ICP declaration is created without XML elements for the deliveries. If you submit such a declaration, an error message is displayed.
Import a response message from the tax authorities
For each electronic declaration, the tax authorities send a response message. These messages must be received from the server of the tax authorities and be processed. The first step is to import the response message into [!INCLUDE[prod_short](../../includes/prod_short.md)].
- Choose the icon, enter Elec. Tax Decl. Response Msgs., and then choose the related link.
Choose the Receive Response Messages action.
. On the Options FastTab, fill in the fields as described in the following table.Field Description Client Certificate Select the PKIoverheid certificate for the company. Client Certificate Password Enter the password that encrypts the client certificate. Service Certificate Select the Digipoort Service certificate. Choose the OK button.
Process a response message from the tax authorities
When a response message is imported, it must be processed by validating its content against the related electronic declaration. If no errors are found in the electronic declaration and the data is processed by the tax authorities, then the Status field on the Elec. Tax Declaration Card page is changed to Acknowledgement.
- Choose the icon, enter Elec. Tax Decl. Response Msgs., and then choose the related link.
- Choose the Process Response Messages action.
On the Process Response Messages Batch Job page, select the appropriate filters, and then choose the OK button.
The processed information about the response message is displayed on the Elec. Tax Decl. Response Msgs.. page.
To export a message or attachment, choose the Export Response Message action or the Export Response Attachment action.