In order to understand which transactions must still be included it is necessary to refer to the time when the transactions are registered (or are subject to registration) pursuant to the provisions on VAT ( Article 2 paragraph 3 of the Ministerial Decree 21 October 1992). The transactions recorded in 2020 occurred with the United Kingdom, are still to be found in the lists INTRASTAT, while there will not be include those recorded in 2021. For the purpose of registration invoice and related communications in the lists Summary INTRA, it is still essential to determine the moment of execution of the operation (e.g. start of transport or shipment of goods, time of completion of the service).
Source: eutekne.info
Latest Posts in "Italy"
- Local Authority Reimbursements for Employee Electoral Mandate Leave Not Subject to VAT
- VAT Refund Denied in Fraud Context After Contract Reclassification
- Italy’s Supreme Court Redefines Territoriality Through Substance
- Upcoming Consolidated VAT Code to streamline regulations
- Italian Tax Agency Communication on VAT Declaration Discrepancies for 2023 Tax Period
