"NEWS of September 9, 2016-INTRASTAT for PURCHASES IN CASE of ADVANCE BILLING"
As a general rule, in INTRASTAT the fiscal aggregates operations data registered or subject to registration in accordance with the provisions on VAT, in the reference period, which may be monthly or quarterly (art. 5, paragraph 1, D.M. February 22, 2010). The submission of the recapitulative statements is, therefore, linked at the time the invoice is registered or, in the case where the record has not been made, should have been recorded (C.M. May 27, 1994, n. 73/E, reply 10.4).
The criterion of recording is derogation from art. 50, paragraph 7, with D.L. # 331/1993, under which the intra-Community transactions for which, before the delivery or shipment of goods, has been invoiced or paid all or part of the consideration, must be contained in recapitulative statements with reference to the period during which you performed the delivery or shipment of the goods to the total amount of operations themselves.
Until December 31, 2012, this arrangement was reported in via specifies at intra-Community supplies and, with regard to intra-Community, was to make a mirror reading thereof, having regard to:
- on the one hand, that art. 39, paragraph 1 of Decree Law # 331/1993 at the time in force provided that the intra-Community acquisition of goods shall be deemed to be effected upon delivery within the territory of the State to the assignee or to third parties on its behalf, or – in the case of transport by the transferee – at the time of arrival at the place of destination in that territory;
- on the other, that art. 39, paragraph 2, of the same Decree, always in the formulation in force until the end of 2012, stipulated that the intra-Community acquisition will be deemed to be effected, limited to the amount invoiced or paid, the date of receipt of the invoice or payment if the invoice is received or the consideration is paid in whole or in part before the arrival of the goods at the time of delivery or in Italy.
Based on the described framework, INTRASTAT related purchases was presented in reference to the last point of time of delivery/arrival of goods in the territory of the State or of receipt of the invoice.
From 1 January 2013, following the changes introduced by law No. 228/2012 (2013 stability law):
- the art. 39, paragraph 1 of Decree Law # 331/1993 was amended by providing, in order to avoid a mismatch between the Member State of dispatch and the Member State of arrival, that the moment of performing both the sale and the intra-Community acquisition of goods, coincides with the time of commencement of carriage or shipment of the goods to the assignee or to third parties on its behalf;
- the art. 39, paragraph 2, of Decree Law # 331/1993 was reformulated by stipulating that are no longer relevant, for the purposes of identification of the transactions, the payments on intra-Community transactions, but it is understood that, if prior transfer of the property to the transferee is invoiced, the operation is deemed made, up to the amount billed (also see the circular of the revenue May 3, 2013, n. 12, Cap. IV, § 7.2).
In view of the regulatory changes, this raises the doubt whether it is still correct to assume that the INTRASTAT related to purchases should be presented in reference:
- on the top of the two moments of delivery/arrival of goods in the territory of the State or of receipt of the invoice, or
- If the rule of the last point of time is less if early billing with obligation, in this case, to consider the time of commencement of carriage or shipment from the territory of the Member State of origin.
The first solution, namely to believe still operating on reference to the last point of time of delivery/arrival of goods in the territory of the State or of receipt of the invoice, is consistent with the observed behavior by operators in the previous discipline and is certainly more simple application assignee national: If, in fact, the time of delivery/arrival of goods in Italy can be met without difficulty not always can be just as simple to know when the goods have left the Member State of origin.
The second solution gives a general view of art. 50, paragraph 7, with D.L. # 331/1993, as applicable, in its wording, both for active operations (supply) and passive (purchases), both of which are relevant as a function of time during which executes the delivery or shipment of goods, considered coincidental, in light of the reshaped art. 39 D.L. # 331/1993, with the moment of commencement of carriage or shipment to the assignee or to third parties on its behalf, from the territory of the Member State of origin.
The latter criterion of interpretation it raises some concerns, not seeming pacifica the above equation.
The solution in question, also, for the Italian buyer, involve the need to compare the date of the invoice from the vendor (considered to be coincident with the effective date of issuance thereof) with the date of departure of the goods from the premises of the supplier or of the depositary; data is not always easily found.
In the light of the above, it seems preferable to assume that the first solution remains applicable despite the changes in the meantime spoken about finding time to carrying out intra-Community transactions.
In this context, but it would be desirable for official clarification on this point, it seems so still can read "mirror-like" art. 50, paragraph 7, with D.L. # 331/1993, amending the same part where it mentions the prepayment of rent, since become completely irrelevant from 1 January 2013.
by Marco Peirolo and Stephen Gabriel