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Term · VAT

ICP listing

The listing of intra-Community supplies (opgaaf ICP): an overview of goods and services supplied to businesses in other EU countries for which you reverse-charge the VAT.

You usually submit the listing quarterly, alongside your VAT return. For each customer, you report the VAT number and the amount.

EU countries use the listing to check that your customer reports the reverse-charged VAT in their own country.

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