1 INTRODUCTION
The determination of the Customs and Monopolies Agency dated 23.12.2021 nr. 493869, issued in agreement with the Director of the Tax Office and in agreement with ISTAT, made some changes to the submission of the INTRASTAT forms, for the operations carried out starting from 1.1.2022.
In particular:
the summary lists relating to the intra-community sales and purchases of goods have been modified (INTRA-1 bis and INTRA-2 bis forms);
the summary lists relating to intra-community purchases of services have been modified (INTRA-2 quater form);
the quarterly submission of purchase lists was abolished (INTRA-2 form);
the summary lists of intra-community sales under the so-called “call-off stock” regime have been implemented.
In addition, the instructions for filing and submitting the lists have been updated (Annex XI to the determination of the Customs and Monopolies Agency 8.2.2018 n. 13799).
Effective date
The new methods of submission apply to summary lists with reference to the periods starting from January 1st 2022.
Submission frequency
The submission frequency of the summary lists, where due, is:
quarterly, for those who have carried out intra-community transactions in each of the four quarters prior to the reference one, for a total quarterly amount not exceeding 50,000.00 euro;
monthly, for those who are not in the conditions referred to in the previous point, without prejudice to any higher thresholds envisaged.
Terms of submission
The submission deadlines are confirmed as in the past, so the summary lists must be submitted electronically by the 25th day of the month following the month or quarter of reference.
2 EXCHANGES WITHIN THE EUROPEAN UNION
It should be noted that the submission of the INTRASTAT forms has assumed constitutive value for the purposes of the VAT exemption regime for intra-community supplies, pursuant to art. 41 co. 2-ter of Law Decree 331/93, without prejudice to the other requirements that qualify the aforementioned transactions.
The amendments applicable to the EU lists with reference periods starting from January 1st 2022, for the sale of goods (INTRA-1 bis model) are as follows:
the information relating to the nature of the transaction are disaggregated into two columns A and B (the latter mandatory only for those subjects who carried out in the previous year, or in the case new business, presume to carry out in progress, a value of shipments exceeding 20 million euros);
a simplification is envisaged for shipments with a value of less than € 1,000.00, on the basis of which it is possible to use the conventional code “99500000”, without the need to proceed with the breakdown of the Combined Nomenclature;
information relating to the country of origin of the goods is introduced for statistical purposes;
a new section 5 of the INTRA-1 form has been introduced, i.e. the new INTRA-1 sexies list, for operations under the so-called "Call-off stock" (see § 5 below).
3 PURCHASES OF GOODS WITHIN THE EU
The amendments applicable to the lists with reference periods starting from January 1st 2022, for purchases of goods within the European Union (INTRA-2 bis form), are as follows:
for those required to submit lists on a monthly basis, the submission threshold is raised to 350,000.00 euros (for purchases made in the quarter or in at least one of the previous four quarters), compared to the previous threshold of 200,000.00 euros;
the information relating to the nature of the transaction are disaggregated into two columns A and B (the latter mandatory only for those subjects who carried out in the previous year
a simplification is envisaged for shipments with a value of less than € 1,000.00, on the basis of which it is possible to use the conventional code “99500000”, without the need to proceed with the breakdown of the Combined Nomenclature;
information relating to the country of the supplier, the supplier's VAT number and the amount of foreign currency transactions are no longer collected;
the submission of the form on a quarterly basis is no longer envisaged.
4 PURCHASES OF SERVICES WITHIN THE EU
The amendments applicable to lists with reference periods starting from January 1st 2022, for purchases of services within the European Union (INTRA-2 quater form), are as follows:
the following items are no longer collected: the information relating to the supplier's VAT number, the amount of currency transactions, the method of providing the service, the method of collecting the consideration and the country of payment;
the submission of the form on a quarterly basis is no longer envisaged.
5 THE “CALL-OFF-STOCK” REGIMEN
In the INTRA-1 list (INTRA-1 sexies form) has been introduced a new Section 5, that has to be filed to record the operations under the so-called "Call-off stock" recorded in the period, reporting:
the progressive line number in section 5;
the ISO code of the Member State receiving the goods;
the VAT identification number of the recipient of the goods;
the code corresponding to the type of operation.
The section must be completed starting from the lists referring to periods starting from January 2022.
Under a “call-off stock” agreement, the seller sends movable assets to a warehouse owned or in use by the purchaser; the goods stored, despite delivery, remain the property of the seller until the purchaser takes them off the warehouse for his own production or commercial needs.
6 SUMMARY
Due to the change in the conditions and thresholds for the submission of INTRASTAT lists, a summary table is proposed below referring to the different types of intra-community exchanges, with the clarification that exceeding the threshold for a single category of operations does not affects the frequency of the other three categories.
Type of Exchange | Form | Monthly | Quarterly |
Sales of goods | INTRA 1 - bis | Quarterly sales amount > 50.000 euro (up to 100.000 euro statistical information not mandatory) | ≤ 50.000 euro |
Sales of service | INTRA 1 - quater | Quarterly sales amount > 50.000 euro | ≤ 50.000 euro |
Purchases of goods | INTRA 2 - bis | Quarterly purchases amount > 350.000 euro (for statistical purposes only) | Not due |
Purchases of services | INTRA 2 - quater | Quarterly purchases amount > 100.000 euro (for statistical purposes only) | Not due |
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