Applying for a permit to file the ICP declaration annually

Do you want to file the ICP declaration annually? This is possible if you meet all of the following conditions:

• You file a VAT return once a year.
• Your turnover does not exceed € 200,000 (excluding VAT).
• Your turnover in intra-Community supplies of goods and services does not exceed € 15,000 (excluding VAT).
• There is no indication or risk of involvement in VAT fraud.
• You do not supply any new cars or other new means of conveyance to other EU countries.

Your application for an authorisation must state:

• your expected annual turnover exclusive of VAT
• the expected volume of your intra-Community supplies of goods and services for the next year
• your declaration to the effect that you do not export any new cars or other new means of conveyance to other EU countries

You can apply for your permit in writing to:

Belastingdienst/kantoor Buitenland 
Postbus 2865 
6401 DJ Heerlen