If your business is based in Italy and buys or sells goods or services with other EU countries, you might be required to file an Intrastat declaration. In this article, we examine Intrastat declarations, including relevant deadlines, who is required to file and how to file correctly.

What's in this article?

• What is an Intrastat declaration?
  
• Who is required to file an Intrastat declaration?
  
• In what cases is filing an Intrastat declaration mandatory?
  
• Relevant deadlines and how to file an Intrastat declaration
  
• Penalties for incorrect or missing Intrastat declarations
  
• Intrastat declarations under the flat-rate regime
  

What is an Intrastat declaration?

Intrastat is an EU-wide system designed to gather data on the buying and selling of goods and services between EU countries. Established under Article 50(6) of Legislative Decree No. 331/1993, it has replaced customs declarations since the removal of internal EU borders.

Holders of value-added tax (VAT) numbers are required to submit an Intrastat declaration to the Italian Customs and Monopolies Agency (Agenzia delle Dogane e dei Monopoli or ADM) to report intra-community sales and purchases carried out during a specific period. The declaration must include information such as the type, value and quantity of goods bought or sold or services provided or received.

What is the objective of the Intrastat system?

Here are its key objectives:

• Monitoring intra-community VATable transactions for tax purposes: To ensure that taxes related to business between EU countries are correctly applied and paid.

• Providing statistical data on business between EU countries: This informs economic reports and shapes business policies.

Types of Intrastat declarations

In Italy, there are different types of Intrastat forms. The declaration you are required to file is based on what was bought or sold (i.e. goods or services) and the type of transaction (i.e. purchases or sales). The four main forms include:

• Declaration INTRA-1 Bis: For selling goods in other EU countries

• Declaration INTRA-2 Bis: For buying goods from other EU countries

• Declaration INTRA-1 Quater: For selling services to customers based in other EU countries

• Declaration INTRA-2 Quater: For buying services from businesses based in other EU countries

Who is required to file an Intrastat declaration?

All VAT-registered entities based in Italy that engage in business activities with EU businesses outside of Italy must file an Intrastat declaration.

The ADM requires the following transactions to be reported:

• Purchases of services from another EU country for a value exceeding €100,000

• Purchases of goods for a value exceeding €350,000

• Sales of goods or services to other EU countries, regardless of the total value

Intrastat-exempt transactions

Here are a few examples of transactions that don't require an Intrastat declaration:

• Transactions with private customers

• Self-invoiced services as VAT-exempt or non-VATable

• Services supplied under Articles 7-quater and 7-quinquies of Presidential Decree No. 633/72

• Transactions with parties outside the EU

In what cases is filing an Intrastat declaration mandatory?

This depends on whether goods and services are sold or purchased. Filing is mandatory in the case of the sale of goods and services, regardless of transaction volumes. However, filing frequency varies depending on transaction amounts:

• If the quarterly sales of goods or services over the previous four quarters amount to €50,000 or less, the declaration must be filed every quarter.

• If this threshold is exceeded, the declaration must be filed every month.

• If quarterly transactions exceed €100,000, providing detailed data is mandatory for statistical purposes.

Since 1 January 2022, quarterly filing is no longer required for the purchase of goods (Declaration INTRA-2 Bis). Monthly filing is required only if goods purchased within the EU amounted to €350,000 or more over the course of at least one of the previous four quarters. If this threshold isn't met, filing an Intrastat declaration is not required.

For the purchase of services (Declaration INTRA-2 Quater), quarterly filing is no longer required either. The declaration must be filed monthly only if you received services worth €100,000 or more over the course of at least one of the previous four quarters.

When is it mandatory to file an Intrastat declaration?

Who is exempt from Intrastat filing?

Businesses with intra-community purchases and sales of goods and services that stay below the specified thresholds are generally not required to file Intrastat declarations. Here are the key exemptions:

• For purchases of goods from other EU countries (Declaration INTRA-2 Bis), filing is required only if the total was €350,000 or more over the course of at least one of the previous four quarters. For purchases of services from entities in the EU (Declaration INTRA-2 Quater), the threshold is €100,000. If these thresholds are not met, filing is not required.

• Transactions with customers without VAT numbers in other EU countries do not need to be reported through the Intrastat system.

• Under Article 34(6) of Presidential Decree No. 633/1972, exempt farmers and non-commercial entities purchasing €10,000 worth of goods per year within the EU must comply with specific rules and file Declaration INTRA-13. If this threshold is exceeded, they are generally required to file Declaration INTRA-12, which covers the purchase of goods and services from non-established suppliers.

Relevant deadlines and how to file an Intrastat declaration

Intrastat declarations must be submitted electronically to the ADM by the 25th of the month after the reporting period, whether monthly or quarterly. For example, if you submit a quarterly Intrastat declaration for April–June, the deadline is 25 July. If the deadline falls on a weekend or public holiday, it is extended to the following Monday.

What are the deadlines for filing Intrastat declarations?

Here are all Intrastat deadlines for 2025:

• Last quarter of 2024: 27 January 2025

• January: 25 February 2025

• February: 25 March 2025

• March and first quarter: 28 April 2025

• April: 26 May 2025

• May: 25 June 2025

• June and second quarter: 25 July 2025

• July: 25 August 2025

• August: 25 September 2025

• September and third quarter: 27 October 2025

• October: 25 November 2025

• November: 29 December 2025

• December and fourth quarter of 2025: 26 January 2026

Completing and filing an Intrastat declaration

To complete and file an Intrastat declaration, you must:

• Use the relevant declaration: For example, use Declaration INTRA-1 Bis for the sale of goods to other EU countries. Use Declaration INTRA-2 Bis for the purchase of goods from other EU countries.

• Gather the relevant information: For example, gather the customers' or suppliers' details, including their VAT numbers, transaction amounts, EU country of origin or destination, delivery terms (i.e. international commercial terms or Incoterms) and transportation method.

• Complete the declaration: Use the ADM's Intr@Web software or Intr@Web portal to complete and submit the Intrastat declaration online. Alternatively, you can use approved accounting software or the services of authorised tax professionals, such as accountants or Tax Assistance Centres (CAFs).

• File the declaration online: Use the Italian Revenue Agency's Entratel portal after logging in with your Public Digital Identity System (SPID) or National Service Card (CNS) credentials. You can also file through Intr@Web using your Digital Customs Service (STD) credentials or an STD-registered CNS.

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Penalties for incorrect or missing Intrastat declarations

Article 11(4) of Legislative Decree No. 471/1997 sets out penalties for failing to file Intrastat declarations or for submitting them with missing, incorrect or irregular information. Fines range from €500–€1,000 for each violation, but they can be halved if the Intrastat declaration is submitted within 30 days of a request from the relevant authorities.

Correcting errors or supplying missing information does not result in penalties as long as it's done voluntarily or within 30 days of a request from the relevant customs offices. If the errors or omissions are addressed after the authorities have identified them, a €100 fine applies, representing 20% of the minimum fine.

Penalties for incorrect or missing Intrastat declarations

Penalties can be paid through the F24 form using tax code 8911. The year in which the violation occurred should be indicated as the reference year.

Late filing of Intrastat declarations can be done through the voluntary correction (ravvedimento operoso) process, as outlined below:

• If the correction is made within 90 days of the deadline, the penalty is reduced to one-ninth of the minimum or €55.56.

• If the correction is made by the deadline for filing the VAT return for the year in which the violation occurred, the penalty is reduced to one-eighth of the minimum or €62.50.

• If the correction is made by the deadline for filing the VAT return for the year after the violation occurred, the penalty is reduced to one-seventh of the minimum or €71.42.

• If the correction is made after the deadline for filing the VAT return for the year after the violation, the penalty is reduced to one-sixth of the minimum or €83.33.

Intrastat declarations under the flat-rate regime

Taxpayers under the flat-rate tax regime are required to file Intrastat declarations only in specific cases involving intra-community transactions. The requirement hinges on whether goods and services are sold or purchased.

Intra-community sales of services

Flat-rate taxpayers providing general services – as defined under Article 7-ter of Presidential Decree No. 633/1972 – to VAT-registered entities in another EU country are required to file Intrastat Declaration INTRA-1 Quater, regardless of the amounts charged.

Intra-community purchases of services

If a flat-rate taxpayer buys services from a VAT-registered entity in another EU country and VAT applies in Italy under the reverse-charge mechanism, filing Intrastat Declaration INTRA-2 Quater is required only if the quarterly amount for those services exceeds €100,000. This case is very rare for taxpayers under the flat-rate regime.

Intra-community sales of goods

The sales of goods by flat-rate taxpayers to individuals in other EU countries are not considered intra-community sales. Instead, they are considered domestic transactions under Article 41(2-bis) of Legislative Decree No. 331/1993. No VAT is applied to the invoice and there's no requirement to submit an Intrastat declaration.

Intra-community purchases of goods

Flat-rate taxpayers are not required to file an Intrastat declaration for intra-community purchases of goods.

Requirement to file an Intrastat declaration for flat-rate taxpayers