The Intrastat declaration is used to report intra-Community supplies and acquisitions of goods and certain services to the Italian Customs and Monopolies Agency (Agenzia delle Dogane e dei Monopoli). The declaration serves to collect statistics on the movement of goods and services within the EU and applies to companies that conduct cross-border business transactions with other EU member states.
In order to carry out intra-Community supplies and acquisitions of goods and certain services without applying Italian VAT, registration in the MIAS register (Value-Added Tax Information Exchange System, or VIES) is required.
Transactions Subject to Reporting
In Italy, the Intrastat declaration applies in particular to the following transactions:
- intra-Community supplies of goods from Italy to another EU member state;
- intra-Community acquisitions of goods from another EU member state into Italy;
- certain services between businesses within the EU.
The declarations are structured as follows:
| Declaration |
Business Transaction |
Form |
| Intra-Community sales of goods |
Supply of goods to taxable persons established in other EU Member States |
INTRA-1 bis |
| Provision of services |
Certain services provided to businesses in other EU Member States |
INTRA-1 quater |
| Intra-Community acquisitions of goods |
Purchases of goods from other EU Member states |
INTRA-2 bis |
| Acquisition of services |
Certain services received from businesses in other EU Member States |
INTRA-2 quater |
| Corrections |
Correction of Previously Submitted Declarations |
INTRA-1 ter, INTRA-1 quinquies, INTRA-2 ter bzw. INTRA-2 quinquies |
Thresholds and Filing Deadlines in Italy
The obligation to file an Intrastat declaration, as well as the frequency of filing, depends on the type of transaction and the applicable thresholds.
Sales
The following thresholds apply to intra-Community supplies of goods and services:
- If intra-Community supplies of goods or services exceed EUR 50,000 per quarter, the Intrastat declaration must be filed monthly.
- If these limits are not exceeded, the declaration may be submitted quarterly.
Purchases
The following thresholds apply to intra-Community acquisitions:
- A monthly report for purchases of goods (INTRA-2 bis) is required if intra-Community purchases of goods exceed 2 million euros per quarter.
- For intra-Community services (INTRA-2 quater), a monthly reporting requirement applies if the corresponding turnover exceeds 100,000 euros per quarter.
Intrastat reports must generally be submitted electronically by the 25th day of the following month.
Late, incomplete, or incorrect submission of a required Intrastat declaration may result in administrative penalties.
Companies with regular business relationships within the EU should therefore regularly review whether new business transactions or changes in transaction volumes require an adjustment to their reporting obligations.