Module 220 min2302 wordsFree — no account
Cross-border services, the VIES database and Intrastat returns
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 254 words · 3 min
Worked example
Three clients, three invoices
A Florence translation studio works in March for a Vienna publisher, a Zurich company and a private individual in Lisbon, 2,000 € each. The Austrian publisher gets an invoice without VAT marked «inversione contabile». The Swiss company, outside the EU, gets an invoice marked «operazione non soggetta». The Portuguese individual gets an invoice with Italian VAT, because he is not a taxable person.
Practical case
A quarter that changes the schedule
A Bologna software company sells licences and support to businesses in other Member States. Over the previous four quarters its services to the EU came to 18,000, 22,000, 15,000 and 12,000 €. In the second quarter of 2026 it invoices 20,000 € in April and 35,000 € in May. How often does it file the return for services supplied, and what must it do about April and May?
Hint: First compare each previous quarter with the threshold to find the starting frequency, then follow the running total of the second quarter month by month.
Show the solution
None of the previous four quarters exceeds 50,000 €, so for services supplied the company starts as a quarterly filer. In the second quarter the running total is 20,000 € in April and 55,000 € at the end of May: the threshold is crossed in May. From June the company files monthly, and for April and May, the months already gone, it files monthly returns flagged accordingly. The June return goes to the Customs Agency by 25 July.
Answer: Monthly from June, with flagged returns for April and May
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.