Intrastat Lists (or Intrastat Forms) are the statistical and fiscal declarations that must be submitted by VAT taxable persons (i.e., those who habitually carry out business, artistic, or professional activities), who carry out commercial operations (supplies of goods or services) with other VAT taxable persons within the EU.

They were introduced after the abolition of customs barriers within the EU in 1993, when it was no longer possible to collect data on foreign trade through customs declarations.

What are Intrastat Lists for?

Intrastat Lists have a dual function:

1. Fiscal Function: They allow the Revenue Agency and the Customs Agency to control intra-community operations and verify the correct application of VAT, in particular the non-taxability regime for B2B intra-community supplies and the reverse charge mechanism.

2. Statistical Function: They provide valuable data for the compilation of statistics on trade with EU Member States. This data is used by Eurostat (the EU’s statistical office) and by national agencies to analyse trade flows, economic trends, and to support policy decisions.

What operations must be declared?

The following operations must be declared in the Intrastat Lists, provided they are carried out between VAT taxable persons (i.e., with a VAT number, both registered with VIES):

• Intra-community supplies of goods: Sales of goods from Italy to another EU Member State.
• Intra-community acquisitions of goods: Acquisitions of goods from an EU Member State to Italy.
• Intra-community services rendered: Services provided from Italy to another EU Member State.
• Intra-community services received: Services received from another EU Member State in Italy.

Structure of Intrastat Lists (the “Forms”):

There are two macro-categories of forms, further subdivided based on the type of operation:

• INTRA 1 (active operations – supplies of goods and services rendered):
  • INTRA 1-bis: for intra-community supplies of goods.
  • INTRA 1-quater: for intra-community services rendered.
• INTRA 2 (passive operations – acquisitions of goods and services received):
  • INTRA 2-bis: for intra-community acquisitions of goods.
  • INTRA 2-quater: for intra-community services received.

Within each model, there are sections dedicated to fiscal data and sections dedicated to statistical data. The compilation of the statistical sections may become optional below certain thresholds.

Who is obliged to submit them?

The obligation to submit the Intrastat Lists arises for VAT taxable persons who carry out intra-community operations exceeding certain value thresholds. The periodicity (monthly or quarterly) varies depending on the type of operation (goods or services, active or passive) and is subject to specific regulations.

Current thresholds (updated for 2024 for Italy):

The thresholds are to be understood with reference to the values of the operations carried out in each of the four preceding quarters.

• Supplies of goods (INTRA 1-bis):
  • Quarterly periodicity: if the value of supplies does not exceed € 50,000.
  • Monthly periodicity: if the value of supplies exceeds € 50,000 in one of the four preceding quarters.
  • Note: the compilation of statistical data is optional if the supplies do not exceed € 100,000 in the quarter.
• Acquisitions of goods (INTRA 2-bis):
  • Quarterly periodicity: if the value of intra-community acquisitions of goods does not exceed € 50,000 in at least one of the four preceding quarters.
  • Monthly periodicity: if the value of intra-community acquisitions of goods exceeds € 50,000 in one of the four preceding quarters.
  • Note: if you remain below this threshold, there is no obligation to submit the declaration for goods acquisitions (for fiscal purposes only). For statistical purposes, different thresholds may apply.
• Services rendered (INTRA 1-quater):
  • Quarterly periodicity: if the value of services rendered does not exceed € 50,000.
  • Monthly periodicity: if the value of services rendered exceeds € 50,000 in one of the four preceding quarters.
• Services received (INTRA 2-quater) (mandatory periodicity):
  • Quarterly periodicity: if the value of services received does not exceed € 100,000 in at least one of the four preceding quarters.
  • Note: again, if you remain below this threshold, there is no obligation to submit the declaration (for fiscal purposes only). For statistical purposes, different thresholds may apply.

How are Intrastat Lists submitted?

Intrastat Lists must be submitted exclusively electronically to the Customs Agency, using electronic services (Entratel or Fisconline of the Revenue Agency, or the EDI system).

Deadlines:

The deadline for submission is the 25th of the month following the reference period (monthly or quarterly). If the 25th falls on a Saturday, Sunday, or public holiday, the deadline is postponed to the next business day.

Differences with the esterometro (today replaced by electronic invoicing):

It is important not to confuse Intrastat with the former esterometro. While Intrastat refers only to B2B operations with VAT-registered entities in the EU, the esterometro (until 2021) and now the integration of electronic invoicing with TDxx codes refer to all operations with foreign entities (both EU and non-EU) not documented by electronic invoice and not subject to Intrastat.

In conclusion, Intrastat Lists are an essential tool for fiscal supervision and the collection of economic data within the single European market, and their correct and timely submission is an obligation for many companies trading with the EU. Given their complexity and the continuous changes to thresholds and compilation rules, it is almost indispensable to rely on an accountant or specific management software.

Would you like to know more or have questions about the topic? Feel free to contact us at our email: info@fiatlux.legal. Our experts will be happy to put their expertise at your disposal.