Italian nil and corrective Intrastat
If there are no intra-Community transactions to be reported in a given period, a nil ESL/Intrastat return is NOT due in Italy.
Corrective Intrastat returns
Depending on the flow and type of transaction, different forms must be used to correct previously reported Intrastat returns.
- Intra1Ter is used for correcting IC-supplies of goods
- Intra1Quinquies is used for correcting IC-supplies of services
Corrections on periods reported within the last 12 months can be made with the sign minus or plus, depending on the correction made.
More information about corrective Intrastat returns is available in page 36 of the manual published by the Chamber of Commerce of Lombarde.