With the Determination prot. no. 493869 / RU of 23 December 2021 of the ADM (Customs and Monopolies Agency) some changes have been introduced to the summary lists of intra-community transactions and the compilation of the related forms. With this information we will try to highlight the “practical” changes concerning both the Sales and the Purchases.
IMPORTANT !!!it is necessary to continue to monitor the amount of transactions made month by month as exceeding the thresholds (1), in any month of the year, means falling within the OBLIGATION to submit lists relating to purchases.
Our Intrastat department is available, as has been done up to now for all EU transactions and on behalf of customers,
to monitor your EU commercial activity to report any transition to the declaration obligation and submit, within the tax deadline, the related list in the usual regulatory modalities.
TRANSFERS and PURCHASES of GOODS – CHANGES TO THE SUMMARY LISTS
(Models INTRA 1bis and INTRA 2bis) (Article 2 of the determination)
For companies that have built in the previous year (2021),
or which presume to realize in the current year (2022), a value of the sales or purchases of goods exceeding Euro 20,000,000.-, the 2-digit “nature of the transaction” data.
Subjects who do not exceed the envisaged threshold of Euro 20,000,000.- will be able to continue to use a single figure indicating the nature of the transaction as done up to now.
TRANSFERS of GOODS – CHANGES TO THE SUMMARY LISTS
(INTRA 1bis form) (Article 2 of the determination)
The obligation to declare the COUNTRY OF ORIGIN of the goods sold in the EU is introduced, in accordance with the two-letter code already used for purchases (eg IT Italy, CN China, DE Germany etc.). It is therefore necessary without any derogation, which is already mandatory, to indicate the country of origin referring to each individual product sold in the EU, on the sales invoices. In the case of identical goods but with different origins, the quantities and values must be distinguished on the sales document, for each country of origin.
TRANSFERS and PURCHASES of GOODS – CHANGES TO THE SUMMARY LISTS
(Models INTRA 1bis and INTRA 2bis) (Article 3 of the determination)
For shipments with a value of less than € 1,000, it is possible to compile the summary lists relating to the sales and purchases of goods, using the single code 9950_0000 of the combined nomenclature. By “shipment” we mean all transactions that during the reference month (same month) are subject to the issue of the same invoice (cumulative invoice).
PURCHASES of SERVICES – CHANGES TO THE SUMMARY LISTS
(INTRA 2quater models) (Article 4 of the determination)
The information relating to the supplier’s VAT code, the method of delivery, the method of collection and the country of payment are no longer recorded.
TRANSFERS of GOODS – HARMFUL MODEL FOR “CALL-OFF STOCK” TRANSACTIONS
(INTRA 1sexies model) (Article 5 of the determination)
The information relating to the EU VAT number of the recipient of goods subject to intra-community transfers under the so-called “call-off stock” regime is summarized in Section 5 of the INTRA 1 Model. In practice, a new section is introduced for goods shipped under the so-called “Call-off stock” also known as “consignment stock”.
OPERATIONS WITH SAN MARINO
Another necessary clarification concerns the operations to and from the Rep. Of San Marino. Without going into the specifics of the tax aspects, for which we advise those who carry out numerous transactions with San Marino to contact their tax advisor, we will consider here, as ns. custom, the only practical operation. The Decree of 21 June 2021 provided for the entry into force of the obligation to issue electronic invoices for exchanges with San Marino from 01_October_2021, but giving the option to continue using paper invoices until 30 June 2022.
For economic operators who adopt the electronic invoicing system and send invoices for the sales of goods, to San Marino, through the SDI, they are exempted from declaring such sales in the monthly INTRA 1bis list of EU sales.
SYNTHETIC SUMMARY
PURCHASE GOODS:
- New presentation thresholds:
- Quarterly no longer scheduled
- Monthly for purchases over € 350,000
- Companies with turnover exceeding Euro 20,000,000.- data of the nature of the transaction to be indicated using 2 digits;
- For shipments made in the same reference period with a value up to Euro 1,000.- possibility to use the nom. Code. combined 9950 0000.
PURCHASE SERVICES:
- New presentation thresholds:
- Quarterly no longer scheduled
- Monthly for purchases over € 100,000
- Information on the supplier’s VAT code, mod. dispensing, mod. collection and payment country are no longer recognized.
ASSETS TRANSFERS:
- Companies with turnover exceeding Euro 20,000,000.- data of the nature of the transaction to be indicated using 2 digits;
- Obligation to indicate the country of origin of the goods to be sold;
- For shipments made in the same reference period with a value up to Euro 1,000.- possibility to use the nom. Code. combined 9950 0000;
- Introduction of section 5 where the data relating to the so-called “call-off stock” operations must be declared;
- SAN MARINO exemption from the declaration of data in the event that the operator uses electronic invoicing for the sale of goods (already from 01/10/2021).
All of the above comes into force from 01/01/2022 with the presentation of the lists for the period January 2022 expiring in February 2022.
2022.
OUR OPERATION for the companies that entrust us with the compilation and presentation of Intrastat lists, the changes are minimal because it will be ns. takes care to update the IT systems to continue to send the correct data in the manner and within the fiscal deadlines set. The invoices of the sales must be updated with the data relating to the origin of the goods, it will in any case be our task to contact you in case the necessary clarifications are required.
Our staff remains available for any doubt or clarification.