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, where such
operations are localised there under the terms of Article 6 of the CIVA, and for the
taxable persons under the normal quarterly regime when the total of the transfers
intra-Community goods to be included in the declaration for the current quarter
(or in any month of the quarter) exceeding the amount of €50,000.