New threshold Dutch European Sales Listing
As from 01.01.2016 businesses are obliged to file monthly European Sales Listings (Opgaaf ICP) when the intra community sales in a quarter exceed the threshold of €50.000. At the moment this threshold is set at €100.000, which means that when the total intra community supplies during a quarter are less than €100.000, the ESL can be submitted on a quarterly basis. This will change as from the 1st of January. The Netherlands was pointed into this direction by the European Commission.