Intrastat in Italy: Guide for e-commerce sellers in 2024

Intrastat is a reporting system for intra-EU trade between European Union countries. Italy, as a member of the EU, also implements this system for statistical and fiscal purposes. For e-commerce sellers operating in Italy, understanding the rules and obligations of Intrastat is crucial for the proper functioning of their businesses. In this article, we will discuss basic information about Intrastat in Italy in 2024, including competent authorities, declaration periods, thresholds, submission methods, special cases, and penalties.

General information and competent authorities – Intrastat IT

Intrastat declarations in Italy are used for both statistical and fiscal purposes. The competent authorities responsible for receiving these declarations are Italian customs authorities. More information can be found on the official website: Agenzia Dogane e Monopoli.

Declaration periods and deadlines

Due to changes in Italian law, simplifications have been made in Intrastat reporting since January 2018. Traders must submit Intrastat declarations at specified intervals, depending on the value of transactions and the type of goods or services.

• For intra-community acquisitions: Quarterly Intrastat declarations have been abolished. Traders submit the appropriate form monthly if the threshold of EUR 350,000 has been exceeded in at least one of the four preceding quarters.
• For intra-community dispatches of goods and provision of services: Intrastat declarations must be submitted monthly, although quarterly reporting is permissible if the transaction value has not exceeded EUR 50,000 in the last four quarters.
• For intra-community services received: Declarations must be submitted monthly only if the threshold of EUR 100,000 has been exceeded in at least one of the four preceding quarters.

Intrastat declarations must be submitted by the 25th day of the month following the reporting period.

Intrastat thresholds in Italy

Traders are required to submit Intrastat declarations if they have exceeded certain transaction value thresholds in at least one of the four preceding quarters. These thresholds vary depending on the type of transaction.

• For imports (basic): EUR 350,000 for goods and EUR 100,000 for services.
• For exports (basic): EUR 100,000.
• For imports and exports (detailed): EUR 20 million.

Submitting Intrastat declarations IT

Intrastat declarations in Italy are submitted exclusively electronically, ensuring the speed and efficiency of data processing. Traders can submit their declarations through specially designated platforms such as Servizio Telematico Doganale or Entratel. The declaration submission procedure requires the appropriate identifier and password issued by the relevant authorities. Thanks to this electronic process, entrepreneurs can easily monitor and manage their commercial transactions.

Forms – Mod. INTRA1 and Mod. INTRA2

The variety of Intrastat forms, such as Mod. INTRA1 and Mod. INTRA2, allows for the adaptation of declarations to specific types of transactions. The correct choice of form is crucial for the proper reporting of data and avoidance of errors.

• Mod. INTRA1: Used to report intra-community dispatches of goods and provision of services. It is also used for corrections to previously reported supplies and services.
• Mod. INTRA2: Designed for reporting intra-community acquisitions of goods and provision of services. Like Mod. INTRA1, it is also used for transaction corrections.

Corrective and zero declarations

Corrective declarations are an integral part of the Intrastat procedure, allowing entrepreneurs to make corrections to previously submitted declarations. This is an essential tool in case of errors or omissions in reported data. Zero declarations are required only when there are no transactions to report in a given reporting period.

Special cases

Special reporting rules apply to credit notes, consignment sales, goods returns, and transfer of own goods.

Penalties

Penalties for incorrect or missing Intrastat declarations can be severe, ranging from EUR 500 to EUR 1,000 for fiscal data and from EUR 516 to EUR 5,164 for statistical data. However, traders can apply for a reduction in penalties if they voluntarily comply with Intrastat rules within a specified time frame.

Summary

Intrastat in Italy plays a crucial role for e-commerce sellers conducting business in the country. Understanding the rules, declaration periods, thresholds, and submission methods is essential for the proper functioning of business. Therefore, awareness of the obligations related to Intrastat and regular monitoring of transactions are crucial to avoid irregularities and potential penalties. It is also important to remember special cases such as corrective declarations, zero declarations, and specific situations such as consignment sales or goods returns. Ultimately, compliance with Intrastat rules contributes to the legal and effective operation of e-commerce businesses in Italy.

If you have any questions or need additional information, feel free to contact our team of experts, ready to provide assistance and support: Contact us – amavat®.