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News published in INFORMA 2021

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News published in INFORMA in April

143082-REGISTER BOOK OF INVOICES RECEIVED:NIF TRANSPORTER AIB

An obliged person at SII purchases goods from a Norwegian supplier who issues an invoice showing the name and VAT number of the carrier.The goods were imported at the customs office of one Member State, from where transport to a different Member State to the purchaser begins.Which name and NIF should be provided through SII, that of the supplier or that of the carrier?

143310-GREENHOUSE EFFECT POLYPROPYLENE TUBES

Deliveries of polypropylene tubes that serve as greenhouse protection for plants during their growth phase. Tipo aplicable.

143311-POLYPROPYLENE PLATES TO PROTECT AGAINST INSECT PESTS

Type applicable to polypropylene sheets intended to protect plants in greenhouses against insect pests.The plates are placed on the plants where the insects are stuck.

143312-FLOATING NURSERIES AND THE RESPECTIVE ADMINISTRATIVE CONCESSIONS

Transfer by a commercial entity of two floating hatcheries and the respective administrative concessions.Application of the case of non-taxation provided for in Article 7.1 of Law 37/1992.

143313-ALBACEA OF AN INHERITANCE

Subjection of services rendered by the person acting as executor of an estate.