This provision helps mitigate double taxation risks and ensures fair treatment in line with the cross-border nature of these services. 5. ICP Reporting Clarification for Small Business Recipients Without VAT Numbers Where a business customer in another EU Member State qualifies for their local small business exemption scheme and lacks a VAT ID, the Dutch supplier cannot submit an ICP (intra-Community supply) statement. To address this, the Decree confirms that suppliers should report such B2B services under section 1e (supplied services) of the Dutch VAT return. This aligns Dutch practice with EU VAT reporting limitations and simplifies compliance for affected businesses. Practical Implications for Dutch Businesses These updates reflect the Dutch government's intention to: Dutch taxable persons should review their internal processes, especially around: