Module 220 min2274 wordsFree — no account
The declaration of intent, the supplier's duties and the penalties
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 322 words · 3 min
Worked example
Checking before the first invoice
A Lecco machine shop receives in February, from an exporting customer, the details of a declaration of intent covering 80,000 € of machining work. Before issuing the first invoice it uses the verification service, finds the receipt, prints the result and files it with the declaration. From then on it invoices without VAT, showing the receipt number and the «operazione non imponibile» note, and keeps track of how much it has billed against the 80,000 €.
Practical case
The ceiling exceeded in November
A Reggio Emilia engineering workshop, a regular exporter with a 2026 fixed ceiling of 400,000 €, sends declarations of intent for 250,000 € to supplier A and 150,000 € to supplier B. By the end of October it has bought 250,000 € from A and 125,000 € from B without VAT. In November it sends a declaration for 50,000 € to a new supplier C, which checks it and invoices 50,000 € of standard-rated goods without tax. How much does the workshop owe, and who is liable for the breach?
Hint: Add up the purchases actually invoiced without VAT and compare them with the ceiling, then look in article 7 for who is penalised for benefiting beyond the limit and who answers for the tax.
Show the solution
By the end of October the workshop has used 250,000 + 125,000 = 375,000 € of its ceiling, leaving 25,000 €. The purchases from C bring the total to 425,000 €, which is 25,000 € over the limit. On the excess the tax due is 25,000 × 22 % = 5,500 €. Paragraph 4 penalises whoever uses the option beyond the limit with the paragraph 3 penalty, seventy per cent of the tax: 5,500 × 70 % = 3,850 €. Supplier C checked the declaration, and under paragraph 3 only the person who issued it answers for the tax.
Answer: 5,500 € of tax and a 3,850 € penalty, borne by the workshop
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.