Data on special intra-Community trade arrangements

In the territory of application of the Tax, you must submit a census declaration, form 036, indicating that the total amount, excluding the Tax, has exceeded and the effective date.

Services provided will also be considered to have been carried out in the territory of application of the Tax, even if the aforementioned limit has not been exceeded, when the businessmen or professionals have opted for said place of taxation in the Member State where they are established, and must submit a census declaration, form 036, indicating that the total amount, excluding the Tax, does not exceed 10,000 euros, the option to pay tax at destination and the effective date.

Yes, they can choose 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, revocation can be done at any time and a census declaration, form 036, must be submitted.

In the territory of application of the Tax, you must submit a census declaration, form 036, indicating that the total amount, excluding the Tax, does not exceed 10,000 and the effective date.

Yes, they can apply, even if they have not exceeded the limit of 10,000 euros and they must submit a census declaration, form 036, indicating that they do not exceed the threshold of 10,000 euros, the destination option and the effective date. The option will cover, as a minimum, two calendar years.