1. VAT in Europe
3. VAT in Italy
5. VAT returns in Italy
7. Intrastat Returns in Italy

Intrastat Returns in Italy

Frequency and due date of Italian Intrastat

It is important to note that Intrastat and ESL returns are merged in Italy. A combined Intrastat return includes data for both, ESL and Intrastat filing.

Monthly Intrastat/ESL returns are due when the total amount of intra-Community supplies (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.

Also, 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

• • 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.

Intrastat thresholds in Italy

As explained above, Italy merged Intrastat and ESL returns, this is why, unlike other EU countries, there are no Intrastat thresholds for dispatches in Italy. However, there are thresholds for the reporting frequency and to distinguish between detailed and simplified Intrastat returns.

For intra-Community acquisitions the following reporting thresholds apply: equal or higher than EUR 350,000 (goods) and equal or higher than EUR 100,000 (services) in at least one of the previous quarters. Important! The threshold is calculated on a quarterly basis, instead of the usual annual threshold that applies is most of the countries. Therefore, the threshold must be calculated based on the turnover reached per quarter, and not cumulatively in an annual basis. 

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.