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E-filing

Netherlands VAT Group e-filing

The Netherlands template includes 2 types of the VAT registration numbers:
VAT registration number
This is a VAT number attributed to the entire Group. It's the same for each entity within the VAT Group, and is used as an identifier of the submitter (should be mapped in Entity Manager for the Head of the Group and all Children) as shown in the image.
VAT registration number NL fiscal entity division
This is an individual VAT number of the particular entity within the Group, so it's unique per child and doesn't apply to the Group (this field is only displayed for Child entities and might be hidden, it comes from manual entry in the Company information section on the P sheet). This is shown in the image.
In case of a VAT Group being in place, you need to ensure that all VAT numbers in the P sheet are populated and arranged as specified in the previous paragraph.
Once done, initiate the e-filing process:
  1. Submit the ESL from the subsidiary (child) level only.
  2. A VAT Return is required to be submitted from the parent (group) level.
  3. You need to file the ESL for each Child entity separately and the cumulative VAT Return for the whole VAT Group. This results in the VAT registration number (submitter identifier) being the same across all filings. This ensures that intra-EU transactions are correctly matched with Box 3B in the cumulative VAT Return.

This article applies to:

  • PRODUCT: ONESOURCE Indirect Tax,ONESOURCE Indirect Tax Compliance
  • Subject: e-file