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| View Revisions: Issue #12447 | [ Back to Issue ] | ||
| Summary | 0012447: Intrastat and Triangulations | ||
| Revision | 2010-12-10 17:04 by psanjuan | ||
| Description | More research is needed here. A Triangulation (operación triangular in Spanish): Scenario 1 => A Spanish resident (Spanish company located in Spain) acquires goods and sell those goods out of Spain (but within the EU region). The exempt Intra Community sales must be included in the 349 report but must not be included in the Intrastat. Scenario 2 => An EU intermediary supplies goods to a Spanish company coming from another EU country. That supply is not considered an Intra Community transaction but a Reverse Charge scenario, therefore it does have to be included in the 349 report and Intrastat. (to be confirmed¿?¿?¿¿?) Above Intra Community transactions of goods/items are out of scope as OB ERP do not allow: * to specify other “destination” country rather than organization country, in the case of purchase operations. * to specify other “origin” country rather than the organization country, in the case of sales operations. |
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| Revision | 2010-12-10 17:03 by psanjuan | ||
| Description | A Triangulation (operación triangular in Spanish): Scenario 1 => A Spanish resident (Spanish company located in Spain) acquires goods and sell those goods out of Spain (but within the EU region). The exempt Intra Community sales must be included in the 349 report but must not be included in the Intrastat. Scenario 2 => An EU intermediary supplies goods to a Spanish company coming from another EU country. That supply is not considered an Intra Community transaction but a Reverse Charge scenario, therefore it does have to be included in the 349 report and Intrastat. Above Intra Community transactions of goods/items are out of scope as OB ERP do not allow: * to specify other “destination” country rather than organization country, in the case of purchase operations. * to specify other “origin” country rather than the organization country, in the case of sales operations. |
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| Revision | 2010-12-10 16:57 by psanjuan | ||
| Description | A Triangulation (operación triangular in Spanish): Scenario 1 => A Spanish resident (Spanish company located in Spain) acquires goods and sell those goods out of Spain (but within the EU region). The exempt Intra Community sales must be included in the 349 report but must not be included in the Intrastat. Scenario 2 => An EU intermediary supplies goods to a Spanish company coming from another EU country. That supply is not considered an Intra Community transaction but a Reverse Charge scenario, therefore it does not have to be included in the 349 report but Intrastat. Above Intra Community transactions of goods/items are out of scope as OB ERP do not allow: * to specify other “destination” country rather than organization country, in the case of purchase operations. * to specify other “origin” country rather than the organization country, in the case of sales operations. |
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| Revision | 2010-12-10 16:53 by psanjuan | ||
| Description | A Triangulation (operación triangular in Spanish): Scenario 1 => A Spanish resident (Spanish company located in Spain) acquires goods and sell those goods out of Spain (within the EU region). The exempt Intra Community sales must be included in the 349 report and Intrastat. Scenario 2 => An EU intermediary supplies goods to a Spanish company coming from another EU country. That supply is not considered an Intra Community transaction but a Reverse Charge scenario, therefore it does not have to be included in the 349 report but Intrastat. Above Intra Community transactions of goods/items are out of scope as OB ERP do not allow: * to specify other “destination” country rather than organization country, in the case of purchase operations. * to specify other “origin” country rather than the organization country, in the case of sales operations. |
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| Revision | 2010-02-24 11:27 by psanjuan | ||
| Description | It is currently out of scope Supplies of goods after an Intra Community acquisition => “Operación Triangular” (Spanish). Scenario 1 => A Spanish resident (Spanish company located in Spain) acquires goods and sell those goods out of Spain (within the EU region). The exempt Intra Community sales must be included in the 349 report and Intrastat. Scenario 2 => An EU intermediary supplies goods to a Spanish company coming from another EU country. That supply is not considered an Intra Community transaction but a Reverse Charge scenario, therefore it does not have to be included in the 349 report but Intrastat. Above Intra Community transactions of goods/items are out of scope as OB ERP do not allow: * to specify other “destination” country rather than organization country, in the case of purchase operations. * to specify other “origin” country rather than the organization country, in the case of sales operations. |
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