Banking & Practical

Intra-EU Supplies: Zero-Rate Invoices and the ICP

Updated: 6 October 2026 Holdwise editorial team Intra-EU ICP Reverse charge

When you sell goods to a business in another EU country, you can charge VAT at the zero rate. You must check the customer's VAT number, prove the transport, put the correct text on the invoice and file the listing. If you miss one of these four steps, the Tax Administration can charge the VAT afterwards. At Holdwise, we keep this answer up to date and change it when the rules change.

Check the VAT number and prove the transport

Check the customer's VAT number in the EU system (VIES) when you take on the customer, and regularly after that. The zero rate applies only if the number is valid on the date of supply. With good billing software, this check is recorded automatically. Prove the transport. You must show that the goods left the Netherlands. Use CMR consignment notes, carrier confirmations or signed receipts, as the evidence rules require. Keep the proof for each shipment. For the zero rate, you need both facts on paper.

Before you invoice at 0%, check the customer's VAT number in VIES and save the result for your records.

The text on the invoice

Put both VAT numbers on the invoice, with zero VAT and the words “intra-Community supply”. The customer then declares the VAT in their own country. For services to EU businesses, the general place-of-supply rule applies, and the invoice states “VAT reverse charged”. See VAT on SaaS and services. For sales to consumers, other rules apply. See the OSS system.

A non-EU company may store goods in the Netherlands and ship them across the EU. It then files these returns through a fiscal representative. You can read more about fiscal representation in the Netherlands for non-EU companies.

The bookkeeping can be handed over while you live abroad. On bookkeeping in the Netherlands you can read what you send, what is filed for you and what you get back.

The ICP listing

Every period, you report your supplies per customer VAT number in the intra-community listing (ICP). The Tax Administration compares this listing with the intra-EU box in your VAT return. It also compares it with the data in the customer’s country. The return, the listing and the customer's purchase must match. With good bookkeeping software, you make the return and the listing from the same records. Then the figures match, and you get fewer letters from the Tax Administration. See the compliance calendar for the whole year.

Free advice

Want our team to have a look?

We help entrepreneurs and international companies with their company in the Netherlands and Europe. Tell us where you stand or what you are planning. You get free advice on your next step.

Part of Doing Business in the Netherlands, the complete 2026 guide.

Frequently asked questions

The check of the customer's VAT number failed. Can I still use the zero rate? +

Charge Dutch VAT until the customer has a valid number. Then correct the invoice. If the number was invalid on the date of supply, the Tax Administration charges the VAT in an audit. If you follow this rule, you are protected.

The customer collects the goods. How do I prove the transport? +

Collect extra evidence. Ask for the customer's written confirmation of the pickup with the destination, the vehicle details and later proof of arrival. Ex-works sales, where the customer collects the goods, have the highest risk. Agree terms with the customer so that you receive this evidence. If that is hard, include the VAT risk in your price.

When was this last checked? +

Reviewed on 19 August 2026. The rules on validation, evidence and the listing are current.

Sources Belastingdienst · KVK · wetten.overheid.nl Last updated: 6 October 2026