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
of services to taxable persons registered in other Member States, when
such operations are localised there under the terms of Article 6 of the CIVA, and
for taxable persons under the normal quarterly regime when the total of
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
of €50,000.