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Cross-border services, the VIES database and Intrastat returns
Dated official sources, and the contents this module links to · 1 section
Official sources
- Official Gazette — Presidential Decree 633/1972, article 7-ter (place of supply of services), version 1, last non-empty version before repeal — verified on September 25, 2026
- Official Gazette — Presidential Decree 633/1972, article 21 (invoicing), version 18 — verified on September 25, 2026
- Official Gazette — Presidential Decree 633/1972, article 17 (person liable for tax, non-resident suppliers), version 28 — verified on September 25, 2026
- Italian Revenue Agency — VIES inclusion: what it is, who applies and how — verified on September 25, 2026
- Italian Revenue Agency — How inclusion in VIES works, checks and removal — verified on September 25, 2026
- Italian Revenue Agency — Intrastat recapitulative returns: what they are (updated 4 February 2026) — verified on September 25, 2026
- Italian Revenue Agency — Intrastat recapitulative returns: frequency — verified on September 25, 2026
- Italian Revenue Agency — Intrastat recapitulative returns: how and when — verified on September 25, 2026
Contents linked from this module
- Intrastat recapitulative returns
The form's page: who files it, how, and how often.
- Annual VAT return
The catalogue page on the annual VAT return, which closes the year's transactions.
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.