- The activities of my company have ended (bankruptcy, closed down, merger, take over or sale), what do I have to do for CBS?
When one of these situations applies to you, please contact the CBS Contact Center: firstname.lastname@example.org.
- How can I submit changes of address, contacts?
You can inform us of any changes by sending an email to: email@example.com. You can submit changes to a contact person via the IDEP application. Your company name can only be changed through the source register, such as the Chambers of Commerce or another register.
- Can I get permission to postpone my submission?
Yes, getting a permission to postpone your submission is possible to a limited extent. For this, contact the CBS Contact Center: firstname.lastname@example.org.
- Where do I find a detailed manual on the International Trade in Services 2020?
Detailed manual on International trade in services 2020 can be found here.
- Where do I find a detailed manual on IDEP 2020?
Detailed manual on IDEP will be published as soon as possible.
- Which data from your business accounts can you use for this survey?
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.
- Are there any changes for my submission by Brexit?
The United Kingdom has officially withdrawn from the EU as of 31 January 2020. The present Brexit deal states that a transition period applies immediately after the withdrawal. You may still consider the United Kingdom a member of the EU during this period. The transition period is in place at least until 31 December 2020, but may be extended once by up to two years. We will inform you as soon as there are changes to your CBS submission.
- Where do I find the service codes?
The list with services codes can be found on page 10 in the Manual on International trade in services.
- Where do I find the country codes list?
The country codes list can be found on page 54 in the Manual on International trade in services.
- I have not sold or purchased any international services. Why is my company selected for the survey?
Your company is selected on the basis of a sample. The sample includes companies that have reported Intra-Community trade in services in their VIES declaration to the Dutch Tax Authorities. This implies that your company conducts international trade in services within the EU. If your company purchases services from foreign companies, your service providers will indicate these transactions in their VIES declaration.