Delivery of Recapitulative Statementby taxpayers subject to the normal monthly scheme who have made intra-Community supplies of goods and/or services in other Member States during the previous month (November), when such operations are located therein pursuant to article 6 of the CIVA, and for taxpayers subject to the quarterly normal regime when the total amount of intra-Community transfers of goods to be included in the declaration has exceeded the amount of €50,000 during the current quarter (or any month during the quarter).

Applicable to:

• sujeitos passivos no monthly scheme;
• sujeitos passivos no quarterly basis quando o total das transmissões intracomunitárias de bens a incluir na Declaração Recapitulativa tenha, no trimestre em curso ou em qualquer um dos quatro trimestres anteriores, excedido 50.000 €.