Customs Agency Publishes New Italian Intrastat Rules

According to the latest notice of the Italian Intrastat authorities, Intra-Community acquisitions must be reported in the Italian Intrastat of the period when the goods arrived to Italy, as opposed to the period when the invoice was posted in the purchases VAT ledger.

These changes have an important impact on any business submitting Italian Intrastat returns, as the logistics information about the date when the goods arrived in Italy should now be considered when preparing these returns.

Also, this new regulation does not require to include transactions in the Intrastat report where the goods have not been introduced into Italy, as it happens in a triangulation scheme where the Italian company would not report the purchase in the Intrastat return.

The Italian Intrastat system

Italian Intrastat reporting obligations are different from most European countries, as they have been merged with the ECSL reporting in one single Intrastat/ECSL return. In addition, unlike most European member states, Italy has not implemented a threshold for the intra-Community supply of goods. Therefore, companies must file the Intrastat return from the moment they their first intra-Community supply.

In addition to these changes, as from January 2018 new rules regarding Intrastat obligations have been introduced. These include new thresholds for the IC-acquisition of goods (€200,000) and services (€100,000) and a mandatory, monthly filing obligation when the sum exceeds €200,000. For more detailed information about the Italian Intrastat, please consult our manual.

Intrastat in Europe

With the implementation of the Single Market in 1993, customs formalities have been removed and in consequence the trade statistics data of transactions between the EU member states have been minimized. The Intrastat system was created to obtain statistical information about trade activities between the Member states. EU member states can establish an individual threshold for mandatory Intrastat filings. The thresholds updated can be found in our database. Until now, only Italy and France require the Intrastat return for intra-communitarian supplies of goods from the very first transaction, this is because these two countries have merged both filings.

Marosa can help you ensuring that all your Intrastat reports in Europe are compliant with the latest Intrastat regulations. If you are interested or have questions about our services, please contact us.


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