Questions and answers
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Experts
will answer to the users’ questions; they are provided by
tuttoagri.com editorial staff. In this section, you can find questions
and answers useful for the operators.
A) QUESTION: I know that I am
not obliged to do it, but anyway,I decided to produce the Intrastat form,
monthly; have I also to draw up the statistical part?
ANSWER: YES, YOU HAVE TO DO
IT, who decides to produce the Intrastat form every month is also
obliged to draw up the statistical part
B) QUESTION: I invoiced three
harrows to a French customer, who asked me to deliver the goods to an
Italian Company, how have I to draw up the Intrastat form ?
ANSWER: You shall absolutely
not draw up the Intrastat form, in fact, this sale is not considered as
a sale within the European Community, because the goods do not leave
Italy. Therefore, your invoice shall show the national VAT-amount.
C) QUESTION: I shall purchase
from Holland, via Internet, a programme concerning a breeding
management, what shall I do regarding VAT and Intrastat form ?
ANSWER: The purchase of
software programmes via Internet shall not be considered as
“imports” but "services". Consequently, when the software
is supplied by Internet, it is not subject to customs procedures and no
duty payment is due, as there are no real goods importations.
So, any Italian firm, who buys software from a foreign supplier via
Internet, shall produce an invoice to themselves according to art. 17,
sub-section 3 of the Presidential Decree 633/72, for a VAT fulfilment
with regard to the services received by the foreign Company.
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