Both Dutch and foreign companies that do business with
other EU countries have various administrative obligations. An obvious obligation is the periodic Dutch VAT return. In addition to this, companies must file the EC Sales List (ESL or in Dutch: ICP opgaaf). The EC listing provides details of transfers of goods and services to VAT registered companies in EU countries.
Companies that trade large volumes of goods resulting in high import or sales figures, are also obliged to file so-called intrastat declarations, providing further details on the goods traded.