VAT - INTRATAST ARRIVALS

s any one an expertise on the Intratast Arrivals? . Currently I complete Vat Return every quarter and submission the intratast every month to government. The figures for intratast is gross up to include the vat element in output and input vat on the return. However the imports the from the EC countries are posted net on to ledger. THIS IS CORRECT WAY OR SHOULD I INCLUDE THE VAT ELEMENT WHEN INVOICE ARE POSTED?? (GOOD FROM EC COUNTRIES ARE NOT VATA BLE)

Should the arrivals be report on the Monthly Return when invoices are i put onto the ledgers or when we receive delivery of the goods.

I would be gratefull for anyones input