Which data from your business accounts can you use for the survey International Trade in Services?
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If your company is active on trade in services with companies abroad, it has specific tax obligations, such as compiling of your VAT declaration and the declaration on intra-Community trade (VIES). In your VIES declaration, you fill in the intra-Community goods as well as the intra-Community services that you delivered to the companies in other EU countries, which can be seen as a specification of the amount that you enter in section 3b of your company's VAT return. We use your VIES declaration to check your submission. The VIES data serves as a frame of reference for your exports of services within the EU. Information on intra-Community trade by Dutch companies is exchanged with the tax offices of other EU countries. We receive information from the EU tax authorities from other EU countries with regards to the intra-Community services that are provided to your company by the businesses domiciled in these countries. This data is used as a reference point for checking your submitted imports of services from the EU. Please, note: the survey ‘International Trade in Services’ concerns your total trade with countries both inside and outside the EU.