New explanation about Collection of intrastate list To operate with The uk Received by 2020 but registered later.

The customs agency talked about it with two responses in the intrastate area of ​​the site.

It is now known that, in relation to the operations conducted with the United Kingdom, as of 31 December 2020 are of a community nature; From 2021, due to BrexiThe United Kingdom is considered the third country.

Intrastate: Purchase transaction shipped in 2020 but coming in 2021

You are wondering how to highlight a transaction in the intrastate list Negotiate Goods shipped from the United Kingdom to the other party by 31.12.2020 but Sign up In accounting, for example, on 10 January 2021.

For Adm, the operation should be included in intra purchase lists with reference to the month of December 2020.

In fact, purchases of goods from the United Kingdom that entered the EU before 1 January 2021 should be summarized in terms of the period 2020.

Facing these transactions, it should be noted that the late presentation of intra Not subject to approval.

In addition, the presentation of intra lists for the purchase of goods is for subjects for which the total quarterly amount is less than 200,000 Euros, for every four previous quarters, it is not required.

Intrastate: service transaction received in 2020 but registered in 2021

In this case also, it is specified that the transaction should be included in the intra lists of December 2020, to indicate the invoice date.

Late submission of lists is not subject to penalty.

Submission of lists is not required for the services received by subjects, for which the total quarterly amount is less than 100,000 euros, for every four quarters.