Intrastat transactions not generated for intercompany direct delivery (Italy → Spain)

Hi Experts,

We are facing an issue where Intrastat transactions are not getting generated for the below scenario:

Scenario (Intercompany Direct Delivery):

• Customer order in Spain company
• Spain creates intercompany PO to Italy company
• Italy creates customer order
• Goods are shipped directly from Italy to the final customer in Spain
• No physical receipt is done in Spain company (direct delivery)

Main Question:
Why are Intrastat transactions not getting created for this flow?

Expected Understanding:

• Movement is from Italy → Spain
• Ideally, Italy should report Dispatch and Spain should report Arrival

Thanks in advance!