In Italy, ESPL and Intrastat returns are merged into one single declaration. This declaration is called INTRA1.
In all EU countries except France and Italy, Intrastat and ESL returns are two separate filings. Intrastat returns include movements of goods and require detailed logistics and statistical data to be reported on all arrivals or dispatches of goods from or to another EU country. ESL returns require the net amount and VAT number of each client located in another EU country and receiving intra-Community goods or services. Some countries like Hungary, Poland or Spain also require the arrivals to be included in the ESL returns, in these cases, we called them ESPL returns. ESL returns must be submitted from the first intra-Community supply of goods or services, but Intrastat returns are only due when a given threshold is exceeded.
In Italy, because ESPL and Intrastat returns are merged, there are no thresholds allowing businesses with low transactions to avoid these returns. An Intra1 return is due as soon as the first intra-Community supply is made. Since 1 January 2017, there is no need to report intra-Community acquisitions in the Italian Intra1 returns.