INTRA declarations in Italy

What are INTRA declarations in Italy?

In Italy, INTRA declarations must be filed by VAT taxpayers when they engage in intra-community sales and acquisitions of goods and services. There are several variants of these declarations depending on whether the transaction involves a purchase or sale, and whether it pertains to goods or services.

Additionally, INTRA declarations are used not only for statistical purposes but also for tax purposes, with the Italian National Institute of Statistics (ISTAT) being the body responsible for administering related matters.

Intrastat – Basic Information

Intrastat is a European statistical system aimed at collecting data on intra-community transactions. It has been operational since 1993, and each member state designates an agency responsible for collecting the required data. More about Intrastat can be found in our article – What is Intrastat?

It should be noted, however, that VAT taxpayers operating in a country are required to submit Intrastat reports if they exceed certain thresholds, which can regularly change. If you want to find out the Intrastat thresholds applicable in each EU country in 2024, check out our article on this topic.

Intrastat Thresholds in Italy

Due to the unique Intrastat system in Italy, it is difficult to definitively determine the Intrastat thresholds, as these depend on the type of transaction – purchase or sale – and whether it involves goods or services. Depending on these factors, a different form needs to be submitted.

Intra-1 declarations

In Italy, Intra-1 declarations concern the sale of goods (Intra-1 bis) and services (Intra-1 quater).

Additionally, entrepreneurs may also encounter Intra-1 Ter and Intra-1 quinquies forms. Both forms are used for corrections, although the first mentioned pertains to goods and the second to services.

Intra-1 bis declaration - Sale of goods

In the case of selling goods, there are three thresholds requiring the entrepreneur to submit a duly completed Intra-1 bis declaration. These are linked to the limits:

• up to EUR 50,000 – at which point the Intra-1 bis declaration serves tax purposes and is submitted quarterly;
• between EUR 50,000 and EUR 100,000 – at which point the declaration serves tax purposes and is submitted monthly;
• above EUR 100,000 – at which point the declaration serves both tax and statistical purposes, and is submitted monthly.

In the case of the third limit, additional data must also be provided, such as:

• the type of transport used to transport goods across the border and Incoterms conditions concerning the transaction;
• statistical values of the goods sold, e.g., transport and insurance costs;
• information on the quantity of goods sold, often along with detailed measurements;
• additional information about the nature of the transaction, e.g., whether the goods are being sold, leased, returned, or possibly stored in a consignment warehouse.

Moreover, properly submitting the Intra-1 bis declaration is required for proper VAT accounting.

Need support with Intra-1 bis?

Contact us and our experts will take care of it for you! As well as other tasks related to VAT Compliance and accounting in e-commerce!

Schedule a consultation

Intra-1 quater Declaration – Sale of services

When selling services from Italian territory, it is important to note the EUR 50,000 threshold. Before exceeding this amount, entrepreneurs are required to submit quarterly Intra-1 quater declarations for tax purposes. After exceeding this amount, the frequency changes to monthly, and the declarations require data necessary for statistical purposes.

Intra-1 quater is also used for proper VAT accounting, especially for providing electronic services or when the provided services are related to intellectual property rights.

Intra-2 declarations

Intra-2 declarations in Italy are related to reporting the purchase of goods (Intra-2 bis) and services (Intra-2 quater).

Similarly to the correction declarations for sales, there are also Intra-2 Ter and Intra-2 quinquies forms in this case.

Intra-2 bis declaration - Purchase of goods

The Intrastat threshold in Italy related to the purchase of goods is EUR 350,000. After exceeding this limit, the entrepreneur has a monthly obligation to submit the Intra-2 bis declaration, which also serves for proper VAT accounting.

This should include data such as the classification and value of purchased goods, their quantity, and the country of origin.

Intra-2 quater Declaration – Purchase of services

A VAT taxpayer in Italy who acquires services from foreign entrepreneurs is obligated to report this fact for statistical purposes when the value of the services exceeds EUR 100,000. In this case, the Intra-2 quater declaration is used for reporting.

Consequences of non-submission of INTRA declarations in Italy

As previously mentioned, submitting INTRA declarations is a duty of VAT taxpayers in Italy. Failure to comply with these obligations can result in financial penalties, the conducting of a company audit, or even the imposition of restrictions on the business’s operations, which can disrupt commercial activities.

INTRA declarations in Italy – Summary

Conducting sales on Italian territory can be a very good decision for many companies, provided it is done correctly. This requires attention to tax issues, which in Italy are linked to the European statistical system, Intrastat. As a result, VAT taxpayers, in the situations presented earlier, must submit declarations required both for tax settlements and for reporting required data.

If you need support with registration, settlement, or submitting VAT & VAT OSS declarations, or perhaps with accounting in e-commerce in EU countries or the United Kingdom, schedule a consultation, and our specialists will take care of the rest!