Submit electronic VAT and ICP declarations in the Dutch version

Companies submit periodic VAT and Intracommunautaire prestaties (ICP) declarations to the Dutch tax authorities.

Use the reporting period that applies to your company and transactions. VAT returns are usually quarterly, but monthly or annual reporting can apply. Learn more in the tax authority's VAT reporting period guidance. Don't assume that the ICP reporting period is always the same as the VAT reporting period.

Hinweis

ICP declarations report qualifying supplies of goods and services to customers in other European Union (EU) countries/regions. Purchases aren't included. For goods, the merchandise must physically cross a border. An invoice address or office in another EU country/region isn't enough. The physical movement requirement doesn't apply to services.

You can submit the VAT declarations and ICP declarations in the following ways:

  • Sign in to the Dutch tax authority's portal and enter the information manually. Learn more in Sign in for businesses.
  • 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:

  1. Get the certificates required for Digipoort:

    • Obtain a PKIoverheid client 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.

    • Download the Digipoort WUS service signing certificate from the Aansluit Suite Digipoort site. The download link is also listed in Setting up electronic VAT and ICP declarations.

      Hinweis

      If you already submit declarations through the legacy Digipoort environment, you must migrate to the new Digipoort. Update the endpoint URLs and the service signing certificate on the Elec. Tax Declaration Setup page. Learn more in Migrating to the new Digipoort.

  2. 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.

  3. For the Electronic Tax Declarations workflow, set up VAT category codes for the XML elements in the VAT declaration. Learn more in Set up VAT categories. For VAT returns with version DigitalTaxDecl, use box number mappings instead.

Create an electronic declaration

  1. [!INCLUDE [open-search](../../includes/open-search.md)], enter Electronic Tax Declarations, and then choose the related link.
  2. On the Electronic Tax Declarations page, choose the New action.
  3. On the Elec. Tax Declaration Card page, select VAT Declaration or ICP Declaration in the Declaration Type field. Fill in Declaration Period, Declaration Year, and Our Reference.
  4. Choose the Create Electronic Tax Declaration action.
  5. For a VAT declaration, select the VAT Template Name and VAT Statement Name. For an ICP declaration, set any required VAT entry filters.
  6. 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.

VAT declaration amounts come from the selected VAT statement and its electronic tax declaration category codes. ICP declaration amounts come from qualifying VAT entries for the declaration period.

Submit an electronic declaration

You can submit the ICP declaration or VAT declaration in XBRL format. The file is sent to the tax authorities through the connection configured on the Elec. Tax Declaration Setup page.

  1. On the Elec. Tax Declaration Card page, choose the Submit Electronic Tax Declaration action.

  2. If a certificate request page opens, fill in the fields as described in the following table, and then choose OK.

    Field Description
    Client Certificate Select the PKIoverheid certificate for the company.
    Client Certificate Password Enter the password for the client certificate file.
    Service Certificate Select the Digipoort Service certificate.

The electronic declaration is submitted to the tax authorities.

When Use Certificate Setup is selected on the Elec. Tax Declaration Setup page, the submission uses the configured certificates without opening a certificate request page. On-premises deployments that don't use certificate setup use the configured certificate names.

Hinweis

If there are no qualifying VAT entries for the period, the generated ICP declaration has no supply or service amounts. Check whether an ICP declaration is required before submitting it.

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)].

  1. Open the submitted declaration on the Elec. Tax Declaration Card page.
  2. Choose the Response Messages action to open the messages for that declaration.
  3. Choose the Receive Response Messages action.
  4. If a certificate request page opens, specify the Client Certificate, Client Certificate Password, and Service Certificate, and then choose OK.

When Use Certificate Setup is selected, the configured certificates are used without a certificate request page.

Process a response message from the tax authorities

After importing response messages, process them to update the declaration status. Depending on the response codes, the status becomes Acknowledged, Warning, or Error. An acknowledgement doesn't override an earlier warning or error.

  1. Open the declaration and choose Response Messages.
  2. On the Elec. Tax Decl. Response Msgs. page, choose Process Response Messages. The action processes received messages for the declaration without opening a request page.
  3. Review the Processing Status, response message, and declaration status.
  4. To save the selected response message, choose the Export Response Message action.

The processing action uses the Declaration Type and Declaration No. filters. Other page filters don't limit which received messages are processed.

Submit a VAT return with DigitalTaxDecl

The Dutch Digital Tax Declaration app also supports VAT submission from the VAT Returns page. This workflow is separate from the Electronic Tax Declarations workflow above and doesn't submit ICP declarations.

Before you use this workflow:

  • Configure Digipoort and select Use Certificate Setup on the Elec. Tax Declaration Setup page.
  • On the Company Information page, enter VAT Registration No. If Part of Fiscal Entity is selected on Elec. Tax Declaration Setup, also enter Fiscal Entity No. on Company Information.
  • On the General Ledger Setup page, set Local Currency to Euro.
  • Fill in the taxpayer contact name and phone number. If VAT Contact Type is Agent, fill in the agent's contact ID, name, address, post code, city, and phone number instead.
  • Map the VAT statement lines by Box No. This workflow uses box numbers, not the electronic tax declaration category codes used by the workflow above. Learn more in Map box numbers for VAT returns.

To submit a VAT return:

  1. [!INCLUDE [open-search](../../includes/open-search.md)], enter VAT Returns, and then choose the related link.
  2. Create a return and select DigitalTaxDecl in the Version field.
  3. Enter the reporting period. In Additional Information, enter a reference that starts with OB- and contains only uppercase letters, digits, and hyphens.
  4. Choose Suggest Lines, select the VAT statement and reporting options, and review the resulting amounts.
  5. Choose Release and resolve any validation errors.
  6. Choose Submit to send the return through Digipoort.
  7. Choose Receive Response to open the response messages for the return. Choose Receive Response Messages, and then Process Response Messages.

For this workflow, processed response codes update the VAT return status to Accepted or Rejected. An acceptance response doesn't override an earlier rejection.

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