Intrastat in Italy 2026: INTRA Declarations, Thresholds and Procedures
Intrastat is the European system for collecting statistical data on the movement of goods between EU Member States. Italy applies it in a way that sets it apart from most other EU countries: Italy has combined Intrastat returns and EC Sales List obligations into a single declaration. This means Italian Intrastat filings serve both a statistical purpose and a fiscal one — making accuracy not just a compliance matter but a direct condition for applying the VAT zero rate on intra-Community supplies. For businesses selling into or buying from Italy, or for Italian VAT-registered entities trading across EU borders, understanding which form to file, when, and under what threshold is essential. The rules changed significantly in early 2026.
The Competent Authority
All VAT-registered entities based in Italy that engage in business activities with EU businesses outside of Italy must assess whether they have an Intrastat filing obligation. Declarations are submitted to the Agenzia delle Dogane e dei Monopoli (ADM — the Italian Customs and Monopolies Agency), which coordinates with the Agenzia delle Entrate (Revenue Agency) and ISTAT.
The Four INTRA Forms
Italy uses four distinct forms depending on whether the transaction involves goods or services, and whether it is a sale or a purchase:
INTRA-1 Bis — supplies (sales) of goods to VAT-registered customers in other EU Member States. INTRA-2 Bis — acquisitions (purchases) of goods from VAT-registered suppliers in other EU Member States. INTRA-1 Quater — supplies (sales) of services to EU business customers. INTRA-2 Quater — acquisitions (purchases) of services from EU business suppliers.
Understanding the distinction between these forms matters, because each carries different thresholds, frequencies and implications.
INTRA-1 Bis: Sales of Goods — No Threshold
The INTRA-1 Bis form covers intra-Community supplies of goods made by Italian VAT-registered businesses to buyers in other EU countries. Sales of goods or services to other EU countries must be reported regardless of the total value. There is no minimum threshold that exempts a business from filing — any intra-Community supply of goods triggers the obligation.
This form carries particular weight because it serves a dual function. It is both a statistical declaration and a fiscal one: correct and timely submission is a condition for applying the VAT zero rate to intra-Community supplies. Errors or late filings can therefore have direct VAT consequences, not just statistical ones.
The declaration must include the customer’s EU VAT number, the value of the supply, the country of destination, the Combined Nomenclature (CN) commodity code, delivery terms (Incoterms) and the mode of transport.
INTRA-2 Bis: Purchases of Goods — Major Change from 2026
The INTRA-2 Bis form covers intra-Community acquisitions of goods and underwent the most significant change in recent years, effective from early 2026.
With Director’s Determination No. 84415 of 3 February 2026, the ADM — in coordination with the Revenue Agency and in agreement with ISTAT — introduced significant simplifications to Intrastat reporting obligations for the INTRA-2 Bis form. From filings due by 25 February 2026, the monthly filing obligation applies only where the total value of intra-EU acquisitions of goods reached or exceeded EUR 2,000,000 in at least one of the four preceding quarters. The new threshold replaces the previous limit of EUR 350,000, resulting in a substantial reduction of statistical reporting obligations for a large number of businesses.
These changes are part of the ongoing evolution of the European statistical system (MDE — Micro Data Exchange) and reflect the increasing use of electronic invoice data made available by the Italian Revenue Agency.
The practical effect is significant. Businesses purchasing goods from other EU countries with a quarterly value below EUR 2,000,000 are no longer required to file INTRA-2 Bis. Those exceeding the new threshold continue to file monthly. The INTRA-2 Bis form and its technical specifications remain unchanged.
INTRA-2 Quater: Purchases of Services
The declaration must be filed monthly only if services received from EU suppliers amounted to EUR 100,000 or more over the course of at least one of the previous four quarters. This threshold is unchanged in 2026.
INTRA-1 Quater: Sales of Services
Sales of services to EU business customers are generally reportable where the place of supply falls in another EU Member State under the B2B general rule, irrespective of value. The filing frequency is monthly.
Filing Deadlines
Intrastat declarations must be submitted electronically to the ADM by the 25th of the month after the reporting period, whether monthly or quarterly. If the deadline falls on a weekend or public holiday, it is extended to the following Monday.
How to Submit
Businesses can use the ADM’s Intr@Web software or the Intr@Web portal to complete and submit declarations online. Alternatively, they can use approved accounting software or the services of authorised tax professionals, such as accountants or Tax Assistance Centres (CAFs).
Declarations may be submitted by the taxpayer directly or by an authorised representative. Responsibility for the accuracy of the data always rests with the taxpayer.
2026 Obligations at a Glance
INTRA-1 Bis (sales of goods): mandatory for all intra-Community supplies regardless of value; monthly.
INTRA-2 Bis (purchases of goods): monthly obligation only if EU goods acquisitions reached EUR 2,000,000 in at least one of the previous four quarters (raised from EUR 350,000, effective 25 February 2026).
INTRA-1 Quater (sales of services): generally mandatory where the B2B place of supply is in another EU Member State; monthly.
INTRA-2 Quater (purchases of services): monthly obligation only if EU service acquisitions reached EUR 100,000 in at least one of the previous four quarters.
Penalties for Non-Compliance
Failure to file or filing with errors can result in financial penalties, tax audits and, in serious cases, restrictions on business activity. Because INTRA-1 Bis in particular combines statistical and fiscal functions, errors can affect the application of the zero VAT rate on intra-Community supplies — meaning the consequences go beyond compliance administration.
How amavat® Can Help
amavat® provides full Intrastat compliance support in Italy, including VAT registration, ongoing preparation and submission of INTRA declarations, commodity code verification and threshold monitoring. If you have questions or need support, contact our team: Contact us — amavat®
