Intrastat changes in Italy

Last 25 September 2017, the Italian Tax Authorities announced important changes on Italian Intrastat returns impacting the reporting obligations of all taxpayers registered in Italy with an intra-Community activity.

10 October, 2017

New rules as from 1 January 201

Following previous amendments, the Italian government has issued a new protocol with rules that will apply as from January 2018. According to these new rules, the following changes are introduced:

  • Quarterly Intrastat returns for intra-Community acquisitions of goods or services will be replaced by monthly Intrastat returns.
  • On intra-Community acquisitions, Monthly Intrastat returns would apply only for statistical proposes. Taxable persons will have to submit these returns when they reach or exceed the following thresholds:Italian Intrastat thresholds
  • On intra-Community supplies of goods or services, the VAT number, name and amount will be required from the first EU supply. However, statistical data will only be required where the amount of intra-Community supplies of goods exceeds €100,000 in the current or any of the previous four quarters.

According to the previous rules, the threshold to submit monthly Intrastat returns for intra-Community acquisitions was €50,000 for goods and services.

Why are Italian Intrastat returns different?

Unlike most European countries, Italy has a system where ECSL returns and Intrastat returns are merged. This circumstance explains why there are no thresholds for Intrastat returns on intra-Community supplies when it comes to report the VAT number and amount, although a threshold applies on the requirement to report statistical data on these supplies. France is the other country where these returns are merged into one filing for goods, DEB, and one for services, DES.

Please send us an email if you need help with any of your Italian returns.


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