Submission of the Recapitulative Statement by electronic data transmission,
by taxable persons under the normal monthly regime who in the previous month
have carried out intra-Community transfers of goods and/or services
de serviços a sujeitos passivos registados noutros Estados Membro, quando
tais operações sejam aí localizadas nos termos do artigo 6.º do CIVA, e
para os sujeitos passivos do regime normal trimestral quando o total das
Intra-Community transfers of goods to be included in the tax return have no
current quarter (or in any month of the quarter) exceeded the amount
de € 50.000.