BTW-aangifte (VAT return) is the periodic value-added tax filing. ICP (Intracommunautaire Prestaties) is additional reporting for intra-EU supplies of goods and services.
All entrepreneurs registered as VAT payers: ZZP, sole proprietors, BVs. Returns are filed quarterly (or monthly, depending on turnover). ICP is filed when conducting transactions with counterparts in other EU countries.
Late or incorrect VAT filing results in fines and penalties. Proper calculation allows you to reclaim input VAT (voorbelasting) and minimize liabilities.
Calculation of output and input VAT, preparation and filing of the BTW-aangifte, ICP-opgaaf when applicable, and verification of correct rates (21%, 9%, 0%).