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
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