Italian Intrastat - Overview
The Italian Intrastat is subject to a regulation which has included the declaration, officially called in Italian “Dichiarazioni elenchi riepilogativi operazioni intracomunitarie (Intrastat)”, owing to the strict VAT controls defined in the country.
Italian VAT payers must present the summary list of transactions carried out with taxable persons established in another Member State of the European Community, such as purchases and supplies of community goods, but also sales and provision of services. The register must be transmitted digitally using the SCAMBI.CEE file.
This solution includes the Intrastat declaration as part of the Italian localization package
of Infor LN that supports more business cases and exceptions, and introducing these
improvements:
- Special treatment of EU triangulations and direct delivery transactions
- Selection of service invoices, manual entry of service corrections, operations invoiced without warehouse transaction
- Automatic offset of credit notes
- Flexible and reversible cost distribution calculation, also in purchase
- Simplified declaration for lines reported only for tax purposes
- Checks on mandatory data (HS Codes, Delivery Terms, and so on)
- Header “ZENT” record for submitting the SCAMBI.cee file to the “Agenzia delle Entrate” authority
- Delegated subject details
- Possibility to declare the payment country