Since the 1st of January 2010 those who buy or sell goods and services within the European Union have to comply with the obligation to submit the Intrastat modelsvia a telematic procedure and therefore those who wish to provide can connect to the Customs’ web site and follow the procedure set out therein.
Anyone wishing instead to mandate an accounting firm to undertake this procedure is required to give the same an express mandate by signing a special prosecutor.
Since 2010 a quarterly deadline, close to the reference period, is also provided for those who have not exceeded the previous threshold of € 50,000 purchases and sales within the Community.
The recording time of invoices must thus be anticipated taking care to detect the presence of documentation related to intra-Community transactions.
Besides, those who provided generic services to a foreign customer, by virtue of the amendment to Article 7 ter on issues of territoriality should know that:
a) if the customer is a taxable EU Community subject (Companies / professionals, but also associations / institutions, etc …), the place of importance for VAT purposes is where the consumption of the service actually takes place.
This means that the transaction is not subject to VAT in our country, but we must still issue the invoice, taking care to note down the words “operation is not subject toVAT for lack of territorial requirement under Article7/ter DPR 633/1972 and Art.44 Directive No2006/112/CE.
For these operations, as well as for the selling of goods to taxable EU persons and not subject to VAT for lack of territorial requirement, we must report on the invoice the identification number assigned by the Member State to the transferee (if the Community purchaser provides proof of having made a request in order to obtain it, the Italian supplier may incorporate the information in the bill later on).
b) if the customer is a company (or professional, association, etc …) registered outside the EU, the operation is always off for VAT (but in this case the client should be asked to stress in a statement his status as a “taxpayer”).
c) If instead the customer is a private individual, whether EU or not, which is not residing in Italy the same services will have to be billed regularly and then subject to VAT in our territory by the Italian taxpayer (under Article 1 and Article 7b, co 1, Let. b).
Finally, please note that there have been recent changes for Italian holders of VAT accounts which purchase services outside of Italy.
Such entities are in fact imposed, if they purchase from a taxpayer not resident in Italy (then within the European Union or outside it) a generic service (under Article 7 ter DPR 633/1972) subsequently used in our country, to issue for the purchase an “auto-invoice” under Article. 17, co. 17, co. 2, Presidential Decree 633/1972.
However, the Italian VAT taxpayer is not subject to the previous duty in case he purchases a generic service from a private individual located outside of Italy even if will he will then use it in our country.