Submission of the Recapitulative Statement by electronic data transmission,
by taxable persons under the normal quarterly regime who in the previous quarter
have carried out intra-Community transfers of goods and/or services
of services to taxable persons registered in other Member States, in the
previous quarter, when such operations are localised there under the terms of the
Article 6 of CIVA and the amount of intra-Community transfers to be included
has not exceeded € 50,000 in the current quarter or in any of the 4
previous quarters.