ICP (opgaaf intracommunautaire prestaties): the Dutch EC Sales List

The ICP (opgaaf intracommunautaire prestaties) is the Dutch EC Sales List: a listing, next to your VAT return, of what you sold to businesses in other EU countries. You file it in Mijn Belastingdienst Zakelijk for the same quarter, one line per client VAT number, in whole euros.

Worked example

In one quarter you invoice a German GmbH €3,000 and a Belgian BV €1,200, both reverse charged. Box 3b of your return shows €4,200. The ICP has two lines: the German VAT number with €3,000 in services and the Belgian one with €1,200. The ICP total and box 3b should match.

Sales to EU consumers and to clients outside the EU are not on the ICP. Under the KOR you still file it.

See Invoicing foreign clients from the Netherlands for the full rules.