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Commentary

Intrastat returns (Netherlands)

33 Netherlands

Dutch VAT registered businesses that make intra-EU acquisitions or dispatches of goods are obliged to file Intrastat returns for acquisitions, dispatches or both if they are requested to do so by the Dutch Statistics Office. Businesses are selected based on samples. The Dutch Statistics Office will include businesses based on their submitted VAT returns and EC sales lists.

Businesses that are selected by the Dutch Statistics Office will receive a request to file Intrastat returns. If a company receives

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