Data relating to special regimes for intra-community trade
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In the territory of application of the Tax, and must present census declaration, form 036, indicating that the total amount, excluding the Tax, has been exceeded and the effective date.
The services provided, even if the aforementioned limit has not been exceeded, will also be considered carried out in the territory of application of the Tax, when the businessmen or professionals have opted for said place of taxation in the Member State where they are established, and must submit a declaration. census, form 036, indicating that the total amount, excluding the Tax, does not exceed 10,000 euros, the option to pay taxes at destination and the effective date.
Yes, they may opt at any time and must submit a census declaration, form 036, indicating that it does not exceed the threshold of 10,000 euros, the destination option and the effective date.
Yes, the revocation can be made at any time and you must submit a census declaration, form 036.
In the territory of application of the Tax, and you must submit census declaration, form 036, indicating that the total amount, excluding the Tax, does not exceed 10,000 and the effective date.
Yes, they may opt, even if they have not exceeded the limit of 10,000 euros, and must submit a census declaration, form 036, indicating that it does not exceed the threshold of 10,000 euros, the destination option and the effective date. The option will cover, at least, two calendar years.