Submission of the Recapitulative Statement by electronic data transmission, by taxable persons under the normal monthly regime who in the previous month made intra-Community transfers of goods and/or services to taxable persons registered in other Member States, when
such transactions 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 declaration has exceeded the amount in the current quarter (or in any month of the quarter)
of € 50,000