Option to be subject to VAT on intra-community acquisitions of goods

, the operations described above will be subject to the when the persons who carry out (box 910) to be subject to it. That is, they may opt to be subject to the Tax for intra-community acquisitions of goods that they make, even if they have not exceeded the limit of 10,000 euros in the current or previous calendar year (box 913).

The option may be exercised at any time by submitting the appropriate census declaration (boxes 910 and 913) and will affect all intra-community acquisitions of goods made.

The option will be deemed to have been exercised, even if the census declaration is not submitted, from the moment in which the self-assessment corresponding to the intra-Community acquisitions of goods made in the period to which it refers is submitted.

The option will cover at least the time remaining in the current year and the following two calendar years and will take effect during the following years until its revocation .

Revocation may be exercised, once the minimum period indicated above has elapsed, by means of the corresponding census declaration (boxes 911 and 913).