What you need to know if you sell to EU business clients

If you work with business clients in other EU countries, you may have seen the term ICP reporting pop up in your bookkeeping software or VAT return.

It sounds technical — but the idea is actually quite simple.
Let’s break it down.

What is ICP reporting?

ICP reporting is an information report you submit to the Dutch Tax Office.

If you sell goods or services to VAT‑registered businesses in other EU countries, you must report:

  • who you sold to (their VAT number)
  • how much you sold
  • whether it was goods or services

It’s important to know:

  • ❌ ICP is not a tax you pay
  • ✅ It’s a reporting obligation

The purpose is to help EU countries check that VAT is reported correctly on both sides.

When do you need to submit an ICP report?

You need to submit ICP if you sell to EU businesses (B2B) and one of these applies:

1. You sell goods to another EU country to customers who have valid EU VAT number, and your yearly turnover from these type of sales is below €10,000 per year.

2. You provide services under the reverse charge rule.

When do you NOT need ICP reporting?

You don’t submit ICP if:

  • you sell to private individuals (B2C)
  • you sell to clients outside the EU
  • you only purchase from the EU
  • you had no EU B2B sales in that period

How often do you submit it?

Most entrepreneurs submit ICP quarterly, together with their VAT return.
If you sell a lot of goods within the EU, you may have to report monthly, but most service-based businesses are not affected.

Why it matters (even if VAT is €0)

A common mistake is thinking:

“I didn’t charge VAT, so nothing needs to be reported.”

But ICP is checked together with your VAT return.
If something doesn’t match:

  • the Tax Office may ask questions
  • your client’s VAT return can be flagged
  • corrections or penalties may follow

So even when VAT is zero, reporting still matters.

A quick sanity check

If you sell to EU businesses, ask yourself:

  • Is my client VAT‑registered in another EU country?
  • Did I apply 0% or reverse charge?
  • Did I include the sale in my VAT return?
  • Did I include it in my ICP report?

If yes → you’re on the right track.

Want to avoid common mistakes?

Most issues with ICP reporting are not about understanding the rule — but about:

  • missing or incorrect VAT numbers
  • differences between VAT return and ICP
  • bookkeeping tools not handling ICP properly

Want the full, step‑by‑step explanation?

If you’d like to be confident you’re doing this correctly, you’ll find the full breakdown in the My Client Portal, including:

  • when reverse charge applies — and when it doesn’t
  • how to check VAT numbers correctly (VIES)
  • how to handle mixed situations (EU, non‑EU, B2C)
  • what to do if your software doesn’t support ICP
  • practical examples (including tricky real-life setups)

👉 If you’re not a client yet, check out my service packages: Services

Frequently Asked Questions

Is ICP a tax?

No. ICP is an information report, not a tax you pay.

Do I submit ICP for private customers or clients outside the EU?

No. You don't submit ICP for private individuals, for clients outside the EU, for purchases from the EU, or for periods in which you had no EU business sales.

How often do I submit ICP?

Most entrepreneurs submit it quarterly, together with their VAT return. If you sell a lot of goods within the EU you may have to report monthly, but most service businesses aren't affected.

General information, not tax advice. I am not a tax adviser (belastingadviseur); for your own situation, consider asking a qualified one.