INTRASTAT in Italy
Intrastat Registration - in Italy
Intrastat Registration - in Italy
Intrastat in Italy
For information:
INTRASTAT is a data collection system used to provide statistical information on exports and imports of goods within the European Union that are not subject to a customs declaration.
If you trade with EU Member States, you are required to submit declarations.
INTRASTAT. Intrastat declarations statistically reflect the actual flow of goods between the 27 Member States of the European Union. Intra-Community trade statistics are compiled on the basis of individual Intrastat declarations, providing up-to-date data on trade in goods in Italy.
Guide to Intra-EU Trade Statistics
Intrastat: What is it?
The Intrastat form is a declaration that VAT-registered traders must submit to the Customs and Monopolies Agency to report on commercial transactions (goods and services) with companies from other European Union countries.
The Intrastat system was introduced in 1993 (under Article 50 of Legislative Decree 331/1993), following the abolition of trade barriers in the European Union. Italy requires the submission of a single form that contains both fiscal value columns and statistical value columns. The form includes:
Intra-Community purchases
Intra-Community transfers
General services received from entities from other EU countries
General services provided to entities from other EU countries
The Intrastat model aims to collect data on the volume and characteristics of intra-Community trade, which is helpful for economic analysis and tax compliance. All natural or legal persons who have trade links with other EU countries and are registered for VAT, regardless of their legal form, tax system or legal framework, must submit an Intrastat form.
It is worth noting, however, that the Intrastat model is not the same as the Esterometro mentioned earlier in the context of self-invoicing (TD17, TD18 and TD19). While in the case of Esterometro, transactions with EU and non-EU companies are reported to the Tax Office (e.g. by sending an invoice to SDI), Intrastat forms contain data on the exchange of goods with EU entities that are registered in the VIES system, and this form must be sent to the Customs Agency.
Remember: to make intra-Community transactions, you must be registered in the VIES system (VAT Information Exchange System).
How does the Intrastat form work?
Intrastat 1 forms cover all deliveries. In particular:
Paragraphs 1 and 2 refer to the delivery of goods and corrections to previously submitted forms,
Paragraphs 3 and 4 refer to the provision of services and their corrections.
Since last year, a new section 5 has been introduced, which concerns the so-called “call for sale”. What is it?
A call for storage (or consignment stock) is an arrangement used in intra-Community trade that allows VAT payment to be deferred when goods leave the warehouse. The supplier ships the goods to the customer’s warehouse, but ownership only passes to the customer when the customer collects the goods from the warehouse.
Kto ma obowiązek składania informacji?
In a simplified form, Intrastat declarations must be submitted by entities carrying out intra-Community transactions.
Obligation to report shipment and receipt of goods:
Shipment: The information is provided by the entity making the delivery within the EU in accordance with the Value Added Tax Act (UStG).
Acceptance: The obligation lies with the company that acquires the goods within the framework of intra-Community trade.
Private individuals are not required to register, however, in some cases the supplier may be required to report both the dispatch and receipt of goods in another EU country.
Intrastat 2025: Deadlines for submitting declarations
The deadline for submitting Intrastat forms is the 25th day of the month following the end of the reference period, regardless of whether it is a month or a quarter. Below are the details and deadlines related to Intrastat declarations in 2025.
Example deadlines:
For those who file monthly declarations:
January transactions must be declared by February 25.
For those filing quarterly returns:
First-quarter transactions must be reported by April 28.
Dates for 2025:
Last quarter of 2024: January 27, 2025
January: February 25, 2025
February: March 25, 2025
March and Q1: April 28, 2025
April: May 26, 2025
May: June 25, 2025
June and Q2: July 25, 2025
July: August 25, 2025
August: September 25, 2025
September and Q3: October 27, 2025
October: November 25, 2025
November: December 29 2025
December and Q4: January 26, 2026
Submitting an Intrastat declaration – rules
Submitting an Intrastat declaration is not mandatory in every case. The declaration for purchases of goods from European Union countries is mandatory only if in at least one of the four previous quarters the total value of these purchases exceededy 350,000 euros for goods or 100,000 euros for services. If this threshold is not reached, the declaration does not have to be submitted.
In the case of sales of goods and services to other EU countries, the Intrastat declaration is mandatory, regardless of the volume. For small volumes (below EUR 50,000), the form is submitted quarterly, while after exceeding this threshold, the declaration must be submitted monthly.
Sample table for purchases and sales:
| MODEL | PERIODICITY | GOAL | LIMITS |
|---|---|---|---|
| Quarterly | Statistical | Optional if the value of purchases exceeds EUR 350,000 (in 1 of 4 quarters) | |
| Purchase of services (INTRA-2quarter form) | Monthly | Statistical | If the total amount of services exceeds 100,000 euros (in 1 of 4 quarters) |
| Delivery of goods (INTRA-1bis form) | Quarterly | Fiscal | If the value of the delivery of goods is less than 50 000 euros (in 1 of 4 quarters) |
| Delivery of goods (INTRA-1bis form) | Monthly | Fiscal/statistical | If the value of the delivery of goods exceeds EUR 50,000 (in 1 of 4 quarters) |
Changes in Intrastat for 2025
2025 mainly brings updates to nomenclature codes and software for filing Intrastat declarations, but does not introduce major changes to procedures.
Customs Codes 2025
Customs codes, which are necessary for correctly filing Intrastat declarations, have been updated. Each product and service is associated with a unique code that must be declared on the form. It is necessary to follow the changes in the customs code tables, which can be found on the Customs Agency website.
Intrastat 2025 software
Every year, the Customs Agency provides Intrastat software (Intraweb) for submitting telematics lists. The software modules help in creating declarations, verifying the correctness of data and sending them to customs authorities. Intraweb 2025 updates will be available Prześlij opinię Panele boczne Historia Zapisane Limit znaków: 5 000. Użyj strzałek, żeby przetłumaczyć więcej.
INTRASTAT registration in Italy
INTRASTAT registration in Italy
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Is there a de minimis limit for submissions?
In Italy there is a de minimis limit for Intrastat declarations which applies to intra-Community transactions. This rule applies to situations where transactions do not exceed a certain value threshold, meaning that companies that do not exceed this limit do not have to submit Intrastat forms.
For intra-Community transactions (purchases and sales of goods and services), if the value of the transaction does not exceed a certain limit, you can be exempted from submitting Intrastat declarations.
De minimis limit in the context of Intrastat:
Purchases of goods and services: If the total value of transactions in a given quarter is lower than EUR 350,000 for goods or EUR 100,000 for services (over the last four quarters), the company may be exempt from submitting an Intrastat form.
Sales of goods and services: This threshold may be EUR 50,000 for the value of sales of goods and services to other EU countries, after which Intrastat forms must be submitted.
Therefore, if the company does not exceed these values in a given reference period (quarterly), Intrastat declarations will not be required.
However, it is recommended to monitor the transaction value, as these thresholds may vary depending on changing tax regulations.
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Italy, like other European Union Member States, has specific rules regarding the reporting obligations for goods flows under the Intrastat system. There are several types of transactions that are not subject to reporting obligations under the Intrastat system, even though they may involve intra-Community goods flows. Here are the main cases where goods flows do not have to be reported:
1. **Goods flows within customs procedures:
Goods movements between warehouses: When goods are moved from one warehouse in one Member State to a warehouse in another Member State, within the same company (e.g. goods within a company’s customs union), there is no obligation to report these transactions in the Intrastat system.
Goods under a duty suspension procedure: Movements of goods that are under a duty suspension procedure do not require a declaration because the goods do not enter the market.
Goods moving to a customs warehouse: If goods are sent to a customs warehouse in one EU Member State for further movement or processing, they do not require a declaration in the Intrastat system.
2. Goods moving between EU and non-EU countries:
Goods flows that take place between the European Union and non-EU countries (e.g. import or export) are not subject to reporting under the Intrastat system, because Intrastat only concerns the exchange of goods between EU Member States.
3. Movement of goods within a B2B transaction (between companies):
If goods are moved between two companies from the same capital group in different EU countries, and these goods are not the subject of a commercial transaction (e.g. transfer of goods for own or spare needs), they are not subject to the obligation to declare in Intrastat.
4. Movements of goods from special territories (e.g. dependent territories):
If goods are moved from special territories (e.g. overseas territories that are not part of the EU single market), they are not subject to the Intrastat reporting obligation. They are usually treated as imports or exports.
5. Transactions that do not meet certain value thresholds:
If the value of transactions (purchases or sales) does not exceed certain value thresholds (e.g. EUR 350,000 for goods and EUR 100,000 for services), companies can be exempted from submitting Intrastat forms.
This value refers to the total amount for a given quarter or year, depending on the periodicity declarations.
6. Goods that are not subject to market turnover:
Goods that are not subject to market turnover, such as samples, advertising materials, donations, non-production items (e.g. gifts), may also be exempt from the obligation to declare in the Intrastat system.
7. Goods that are used for public purposes:
Goods used for public activities, such as auxiliary materials used for administrative purposes or government activities, may be exempt from Intrastat reporting.
8. Some transactions involving service transactions:
Intrastat mainly covers goods, while services are covered by other regulations (e.g. OSS). Therefore, transactions involving services, such as transport or consulting services, are not subject to Intrastat reporting, although they may require other tax declarations (e.g. VAT).
9. Adjustments and returns of goods:
If the goods are returned under warranty, refund or other procedures, and do not constitute a new market transaction (i.e. they are not treated as a sale but as a correction of a previous transaction), these goods flows may be exempted from the obligation to report in Intrastat.
The obligation to report goods flows in Intrastat mainly concerns market transactions between EU Member States, with any exceptions relating to cases such as goods moving to a customs warehouse, transactions between companies in the same the same capital group, or flows of goods with countries outside the EU. In addition, only transactions that exceed certain value thresholds need to be reported, and smaller transactions may be exempt.
If you need help with INTRASTAT registration in Italy
Preparing Intrastat reports in Italy, as in other European Union countries, is a detailed process that requires careful tracking of goods transactions between EU member states. Here’s how Intrastat reports are prepared in Italy:
1. Collection of transaction data:
Preparation of an Intrastat report begins with the collection of detailed data on intra-Community transactions (both purchases and sales) made by the company. This includes:
Purchases of goods and services from other EU countries.
Sales of goods and services to other EU countries.
The data that must be collected includes:
VAT Identification Number (for VAT transactions).
Transaction Value (purchase or sale amounts).
Countries of origin and destination goods.
Goods or services code (from the Combined Nomenclature, i.e. classification of goods and services).
Type of transaction (e.g. delivery of goods, purchase of goods, provision of services).
2. Choosing the right form:
Depending on the type of transaction (purchase, sale) and reporting frequency (monthly or quarterly), the company must select the appropriate Intrastat form. In Italy, the forms used to file Intrastat reports are:
INTRA-1 form – for deliveries of goods to other EU countries.
INTRA-2 form – for purchases of goods from other EU countries.
INTRA-2quarter form – for purchases of services from other EU countries.
INTRA-1quarter form – for deliveries of services to other EU countries.
3. Select reporting periodicity:
Monthly: If the transaction value (purchases or sales) exceeds a certain threshold (e.g. EUR 350,000 for purchases of goods or EUR 100,000 for purchases of services), the Intrastat report must be submitted monthly.
Quarterly: If the transaction value is less than a certain threshold, the Intrastat report can be submitted quarterly.
4. Completing the form:
The Intrastat form must contain detailed transaction data, such as:
Contractor’s VAT number.
Type of goods or services (relevant Nomenclature codeCombined).
Country of origin and destination of goods.
Transaction value (in local currency or euros).
Report period.
Intrastat reports are completed electronically. The Italian Customs Agency provides a system for completing and submitting reports, which is available on the Agenzia delle Dogane e dei Monopoli (ADM) website. The Italian Customs Agency provides the Intraweb software, which allows reports to be generated and submitted electronically.
5. Submitting the report to the Customs Agency:
Once the form is prepared, the Intrastat report is submitted to the Italian Customs Agency via the Intraweb system. The form must be sent within a period that depends on the selected reporting frequency (monthly or quarterly). The deadlines for submissions are:
By the 25th day of the month following the end of the month, in the case of monthly submissions.
By the 25th day of the month following the end of the quarter, in the case of quarterly submissions.
6. Data Validation:
After submitting the form in the system, data verification is performed. Intraweb system performs automatic checks to verify the correctness of the information entered, such as:
Compliance with Combined Nomenclature codes.
Compliance with applicable VAT and Intrastat regulations.
If errors or inaccuracies, the system may display an error message that the user must correct before finally submitting the form.
7. Approval and archiving:
After sending the form to the Customs Agency, the company receives a confirmation of receipt of the report. The report is then archived by the agency, and the company should keep copies of its reports and confirmations of submission for a specified period.
8. Penalties for failure to report or errors in reporting:
If a company fails to submit an Intrastat report on time or reports incorrect data, it may be subject to a fine. The penalty for failure to comply with reporting obligations is usually between EUR 500 and EUR 1,000 for each incorrect or late report. However, if errors are voluntarily corrected within 30 days of the request, the penalty may be reduced.
9. Updates and changes in regulations:
Intrastat reports may change due to new regulations on international trade or updates to the Combined Nomenclature. It is important to keep up to date with changes in regulations and update your accounting and reporting systems.
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Country
Italy
Country Code
IT
delivery
Goods: €350,000, Services: €100,000
shipping
100,000 euros
Filing VAT returns
Monthly
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