The text discusses the correct reporting of transportation charges in INTRASTAT lists for community operations. It clarifies the distinction between accessory transport services and main sales of goods for INTRASTAT purposes. If transport is accessory, it should be included in the INTRASTAT lists related to goods. Otherwise, it requires separate reporting in the INTRASTAT lists for services. Proper allocation of transportation costs based on objective criteria, such as weight and volume, is suggested for multiple goods with different categories.
Source: eutekne.info
Latest Posts in "Italy"
- Italy Extends Suspension of Plastic and Sugar Tax Until End of 2026
- 10% VAT Applies to Musical Entertainment Accessory to Restaurant Services, Rules Italian Supreme Court
- VAT Refund on Invoices: When Undue Tax Payments Can Be Reclaimed
- Local Authority Reimbursements for Employee Electoral Mandate Leave Not Subject to VAT
- VAT Refund Denied in Fraud Context After Contract Reclassification
