We have updated the file Fluctuation of scrap and main alloying elements to October 2024. You can download it by clicking on the image below.
We have updated the file Fluctuation of scrap and main alloying elements to October 2024. You can download it by clicking on the image below.
The entry into force, starting from 1 January 2020, of Regulation 2018/1912 / EU, modifies the regime of proofs necessary to demonstrate the qualification to benefit from the VAT exemption in intra-community transfers.
These conditions are different depending on whether the transport of the goods to another Member State is carried out by the transferor or by the transferee (the latter case is typical of so-called “ex works” transfers).
In addition to the proofs already requested in the past (stamped cmr, bank documents, etc.) the main changes are the need to keep a copy of the TRANSPORT INVOICE (whether this is made by the transferor or by the transferee) and, only in the case that the transport is carried out by or on behalf of the transferee, of a specific declaration of receipt of the goods, to be sent to the customer together with the sales invoice, and which must be returned filled in and signed by the 10th day of the month following the sale.
So let’s see, in the form of a schematic representation, the conditions upon the occurrence of which – in both cases mentioned above – the transfer of assets from one Member State to another is presumed to be demonstrated for the purpose of qualifying the operation as an intra-community exchange.
A) Transport carried out by the transferor or by a third party on its behalf (Incotems® returns groups C and D)
Conditions (possession by the transferor) |
Necessary documentation
|
At least 2 of the following non-contradictory pieces of evidence issued by parties other than the seller and the buyer
|
|
Any of the elements indicated above, in combination with one of the following non-contradictory pieces of evidence confirming shipment or transport, issued by parties other than the seller and the buyer
|
|
Conditions (possession by the transferor) | Necessary documentation |
as above | as above |
Written declaration issued by the buyer by the 10th day of the month following the sale, which certifies that the goods have been transported or shipped by the buyer (or by third parties on his behalf) and which identifies the Member State of destination of the goods |
Content of the declaration:
|
For more information, please download the full text of the EU Regulation, binding for all Member States, available at the following link:
https://eur-lex.europa.eu/legal-content/IT/TXT/?uri=CELEX%3A32018R1912
We are glad to announce that Sidex positively completed the process of the acquisition of the ISO 9001:2015 certification.
In order to always improve the customer satisfaction, Sidex has always adopted a policy aimed to the optimization of its commercial and administrative processes, to digitize company information and know-how and to set up a structured work environment, in order to promote the internal sharing of information.
These processes are now certified as compliant with the existing ISO9001 standard.
You can download the certificate in the Quality section
We have updated the file Fluctuation of scrap and main alloying elements to July 2024. You can download it by clicking on the image below.
We have updated the file Fluctuation of scrap and main alloying elements to March 2024. You can download it by clicking on the image below.
We have updated the file Fluctuation of scrap and main alloying elements to February 2024. You can download it by clicking on the image below.
We have updated the file Fluctuation of scrap and main alloying elements to January 2024. You can download it by clicking on the image below.
We have updated the file Fluctuation of scrap and main alloying elements to December 2023. You can download it by clicking on the image below.
We have updated the file Fluctuation of scrap and main alloying elements to November 2023. You can download it by clicking on the image below.
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