Time period for ICP declaration

You can file the ICP declaration monthly, quarterly or annually. If you want to file your ICP declaration quarterly, with effect from 1 January 2016 you will no longer be permitted to deliver goods with a value of more than € 50,000 (in 2015 € 100,000) per quarter. This is the threshold amount. If you want to file the ICP declaration annually, you will need a permit for this purpose.

Monthly filing of the ICP declaration

You may always file a monthly ICP declaration. However you must file your ICP declaration monthly if you deliver goods worth more than € 50,000 (in 2015 € 100,000) per quarter.

Quarterly filing of the ICP declaration

You are permitted to file your ICP declaration quarterly if you have not exceeded the threshold amount in the quarter for which you are filing the ICP declaration and each of the previous 4 quarters. If you exceed the threshold amount in a quarter, you will be required to file the ICP declaration monthly from that quarter onwards. How you file the declaration for the quarter in which you exceed the threshold amount depends on the time at which you exceed the threshold amount:

• You exceed the threshold amount in the 1st month of the quarter. You file your ICP declaration for this quarter in 3 separate declarations: 1 for each month.
• You exceed the threshold amount in the 2nd month of the quarter. You file your ICP declaration for this quarter in 2 separate declarations. 1 for the first 2 months of the quarter and 1 for the last month.
• You exceed the threshold amount in the 3rd month of the quarter. For this quarter you file an ICP declaration declaration for the entire quarter. After this you file a monthly Intra-Community Supplies declaration.

You will be permitted to resume filing your ICP declaration quarterly if you have not exceeded the quarterly threshold amount for goods in 4 consecutive quarters. You will be permitted to resume filing the declaration quarterly in the 5th quarter if you have not exceeded the threshold amount in that quarter either.

Annual filing of the ICP declaration

Do you want to file your ICP declaration annually? If so, you will need a permit. The conditions for this permit are given under: Applying for a permit to file the ICP declaration annually.