Submitting Electronic VAT and ICP Declarations

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.

Note

ICP declarations must be submitted by companies that sell goods or services to European Union (EU) countries. Purchases are not included in this declaration.

For a transaction to qualify for ICP, it is required that the merchandise have crossed the border physically. It is not 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:

• Log on to the website of the Dutch tax office and enter the information manually. For more information, see the website of the Dutch tax office.

• Create an electronic declaration and submit the encrypted file through 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. For more information, see Create Reports with XBRL.

To prepare for electronic declaration

Before you can send electronic declarations to the tax authorities you must perform the following tasks:

1. Ensure that you have obtained the certificates from the government. If you have not, take the following steps to obtain the certificates:

   • Obtain a PKIoverheid certificate for the company if you do not have one already. A list of certificate providers can be found here: https://www.logius.nl/producten/toegang/pkioverheid/aansluiten/toegetreden-csps.

   • Register a user of Digipoort, which can be done here: https://aansluiten.procesinfrastructuur.nl/site/registratie/nieuw.

   • Obtain a Digipoort Service certificate, which can be obtained at the Dutch Tax Administration website: https://aansluiten.procesinfrastructuur.nl.

2. Enter general data and personal data received from the tax authorities on the Elec. Tax Declaration Setup page. For more information, see Setting Up Electronic VAT and ICP Declarations.

3. Set up a VAT category code for all XML elements in the electronic VAT declaration. For more information, see Set Up VAT Categories.

To create an electronic declaration

1. Choose the icon, enter Elec. Tax Declarations, and then choose the related link.
2. On the Elec. Tax Declaration List page, choose the New action.
3. On the Elec. Tax Declaration Card page, fill in the fields as necessary. Hover over a field to read a short description.
4. 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.

To 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 is submitted, the file is sent to the tax authorities as defined on the Elec. Tax Declaration Setup page.

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

2. 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.

3. Choose the OK button.

The electronic declaration is submitted to the tax authorities.

Note

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 will be displayed.

To import a response message from the tax authorities

For each electronic declaration, the tax authorities will 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 Business Central.

1. Choose the icon, enter Elec. Tax Decl. Response Msgs., and then choose the related link.

2. Choose the Receive Response Messages action.

3. 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.

4. Choose the OK button.

To 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 has been processed by the tax authorities, then the Status field on the Elec. Tax Declaration Card page is changed to Acknowledgement.

1. Choose the icon, enter Elec. Tax Decl. Response Msgs., and then choose the related link.

2. Choose the Process Response Messages action.

3. 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 in the Elec. Tax Decl. Response Msgs.. page.

4. To export a message or attachment, choose the Export Response Message action or the Export Response Attachment action.

See Also

Setting Up Electronic VAT and ICP Declarations
Set Up VAT Categories
Create Reports with XBRL
Netherlands Local Functionality