Intrastat Returns in Italy
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
MonthlyThe total amount of IC-supplies of goods or services exceeds €50,000 in the current or any of the previous four quarters. For the arrivals flow, when the total amount of IC-acquisitions is equal to or higher than €350,000 for goods or €100,000 for services in the current or any of the previous four quarters.
QuarterlyStandard reporting period for IC-supplies.
From January 2022, quarterly Intrastat returns are not due on intra-Community acquisitions of goods or services when these are below the above thresholds.
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
Monthly25th day of the month following the reporting period
Quarterly25th 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.
Get in touch!
Contact us to get help with the analysis of VAT rates on products sold by your business across Europe. Contact
Intrastat thresholds in Italy
Unlike other EU countries, there are no Intrastat thresholds in Italy. An Intrastat return is due as soon as the first intra-Community supply is made. Most countries have a system of thresholds where the obligation to submit Intrastat returns is waived until such threshold is exceeded, however, because Italy merged Intrastat and ESL returns, these limits do not apply.
Italian nil and corrective Intrastat
If there are no intra-Community transactions to be reported in a given period, a nil 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 the manual published by the Customs authorities. - ADM or Agenzia delle Dogane e dei Monopoli.