Italy New Intrastat Threshold 2026

New Threshold for Intra-Community Acquisitions of Goods in Italy

Italy has updated its Intrastat reporting rules relating to intra-Community acquisitions of goods. A key change concerns the introduction of a higher threshold for determining reporting obligations. This change follows a Determinazione Direttoriale published by the Italian customs and tax authority on 4 February 2026.

For acquisitions of goods from other EU Member States, the reporting obligation for Intrastat may now be determined on the basis of a threshold of EUR 2,000,000. This applies where, in at least one of the four preceding quarters, a taxpayer’s total intra-EU acquisitions of goods equal or exceed this amount.

This change is effective as of January 2026 reporting period, which is due by the 25 February 2026.

Take a look at the official announcement. Under the new determination the higher EUR 2,000,000 threshold becomes relevant for determining whether a business must begin or continue specific reporting obligations related to intra-EU acquisitions of goods. This is a significant increase compared with the prior quarterly threshold of EUR 350,000 that triggered monthly Intra-2 bis filings for statistical data.

Why This Matters for VAT Compliance

Intrastat filings in Italy serve statistical purposes, supporting EU trade statistics, and in some cases also intersect with compliance needs supporting VAT reporting obligations. Businesses trading with EU partners must meet these rules or face potential penalties for non-compliance with reporting deadlines. EU Member States set their own Intrastat thresholds for dispatches.

Several countries changed their Intrastat thresholds in 2026: Bulgaria, Cyprus, Denmark, Estonia, Hungary, Latvia, Lithuania, Greece, Poland, Slovenia and the latest, Italy.