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Module 220 min2302 wordsFree — no account

Cross-border services, the VIES database and Intrastat returns

A way to check what has landed — no marks, no account · 1 section · 335 words · 6 min

Test yourself

Question 1 of 6

Question 1 of 6

An Italian consultant supplies a general-rule service to a company established in Belgium. Where is the service supplied?

Question 2 of 6

Question 2 of 6

Which note goes on the invoice for a service supplied to a company established in the United States?

Question 3 of 6

Question 3 of 6

An Italian company buys an advertising service from a supplier established outside the EU. Who accounts for Italian VAT?

Question 4 of 6

Question 4 of 6

A business included in VIES files no recapitulative return for four consecutive quarters. What happens?

Question 5 of 6

Question 5 of 6

By when does a monthly filer submit its Intrastat return for March?

Question 6 of 6

Question 6 of 6

Can a quarterly filer switch to monthly filing for a single month?

Read in Italian

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.