Skip to main content
Question

Intrastat Triangulation in Italy


Forum|alt.badge.img

Example

I’m in our Italian entity.

We place a customer order to a customer in France with Direct delivery from our supplier in Poland. A classic Triangulation with Italy as a middleman. The goods are sent from the Polish supplier to directly to our French customer without passing the Italian border.

In a standard Intrastat solution this should not be reported in the Intrastat report neither acquisitions or deliveries.

 

According to Italy they are referring to the following rule:

UE1 vende al promotore ITA che vende a UE2 - Merce va da UE1 a UE2 - Trasporto a cura di UE1

ITA riceve Ft da UE1 N.I. e la integra
ITA fa Ft N.I. art. 41 designando debitore di Iva UE2
ITA Si Intrastat Acquisti e Cessioni

and say that the transactions after receiving/sendning the invoice should be in the Intrastat reports.

0 replies

Be the first to reply!

Reply


Cookie policy

We use cookies to enhance and personalize your experience. If you accept you agree to our full cookie policy. Learn more about our cookies.

 
Cookie settings