ItalyManual

Value Added Tax in local language is "Imposta sul valore aggiunto"

Frequency and due date of Italian Intrastat

Monthly Intrastat/ESL returns are due when the total amount of intra-Community transactions (goods or services) in the current or any of the previous four quarters exceeds €50,000.

Unlike other EU countries, there are no exemption thresholds to submit this return in Italy.

  • Frequency of filing rules

    • Monthly
      The total amount of IC-supplies of goods or services exceeds €50k in the current or any of the previous four quarters
    • Quarterly
      Standard reporting period

The due date to submit your Intrastat/ESL return in Italy is the 25th day of the month following the reporting period. In case the due date falls on Saturday, Sunday or public holiday, the date is shifted to the next working day.

In Marosa, you will receive a due date calendar with all statutory deadlines applicable each year.

  • Due date rules

    • Monthly
       25th day of the month following the reporting period
    •  Quarterly
       25th day of the month following the reporting period

If the due date falls on a Saturday, Sunday or bank holiday, the date is shifted to the next working day.

The Italian Intrastat authorities publish a calendar with all applicable due dates throughout the year.

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