ITALY INTRASTAT FORM FOR PUCHASES - NEW LIMITS

The Customs and Monopolies Agency, in agreement with the Revenue Agency and the National Institute of Statistics (ISTAT), has established, with Resolution No. 84415 of February 3, 2026, an increase in the threshold for submitting forms relating to intra-Community purchases of goods (INTRA-2 bis forms ) on a monthly basis.

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Increase in the threshold for submitting INTRA-2 bis forms

Pursuant to the Customs and Monopolies Agency's resolution of February 3, 2026, no. 84415, VAT taxable persons whose total quarterly intra-Community purchases of goods in at least one of the four previous quarters is equal to or greater than €2,000,000.00 are required to submit the INTRA-2 bis forms on a monthly basis.

The previous threshold was set at 350,000.00 euros.

Motivations

The simplification in question is due to the information that ISTAT already has.

In fact, in determination 3.2.2026 n. 84415 it is highlighted that ISTAT provides:

• the new MDE data source ( Micro-Data Exchange , micro-data on sales to Italy received from other national statistical institutes of the European Union countries), in application of EU regulation 27.11.2019 n. 2152;

• as well as the “invoice data”, provided monthly by the Revenue Agency under the agreement stipulated “ for the use of IT cooperation services (protocol no. 0269042 of 18 June 2024) ”.

The partial replacement of the data collected with the INTRA-2 bis form for the purposes of estimating intra-Community purchases, therefore, has allowed the mandatory threshold for completing the aforementioned form to be raised.

Effective Date

The aforementioned increase in the threshold from €350,000.00 to €2,000,000.00 applies starting from the submission of the summary lists of intra-Community purchases of goods to be made by February 25, 2026, therefore starting from the INTRA-2 bis lists relating to the month of January 2026.

Please note that, effective January 1, 2022, the quarterly submission of INTRA-2 bis lists has been abolished (see Customs and Monopolies Agency Decision No. 493869 of December 23, 2021); therefore, starting in 2026, entities that have made intra-Community purchases of goods in the four quarters preceding the reference quarter for a value of less than €2,000,000.00 will not be required to comply.

Forms and technical specifications

The Customs and Monopolies Agency, in Article 2 of Resolution No. 84415 of February 3, 2026, specifies that:

• For the communication of tax and statistical data, the currently valid models and technical specifications, approved with resolution 23.12.2021 no. 493869, remain valid;

• Any subsequent changes will be published on the Customs and Monopolies Agency's official website with prior notice.

Summary of obligations

The Customs and Monopolies Agency resolution dated February 3, 2026, no. 84415, has only modified the threshold for submitting the INTRA-2 bis lists , leaving the other provisions contained in the aforementioned resolution dated December 23, 2021, no. 493869 unchanged.

Therefore, the thresholds relating to active transactions do not change, therefore the INTRA-1 bis and INTRA-1 quater models will still have to be submitted, for tax purposes, with the following periodicity:

• quarterly, by taxable persons who have made, in the four quarters preceding the reference quarter, a total quarterly amount of intra-Community supplies of goods or supplies of services to Community subjects not exceeding 50,000.00 euros;

• monthly, in all other cases (for amounts equal to or greater than 100,000.00 euros, the compilation of statistical data is also required).

With regard to intra-Community purchases, without prejudice to the changes made to the INTRA-2 bis lists relating to goods, the INTRA-2 quater forms relating to services will continue to be required to be submitted on a monthly basis by taxable persons who have received services, in at least one of the four previous quarters, for a quarterly amount equal to or greater than €100,000.00.

Type of operation	Model	Periodicity
		Monthly	Quarterly
Transfers of goods	INTRA-1 bis (intra-Community supplies) INTRA-1 sexies (intra-Community supplies under the “ call-off stock ” regime)	Quarterly amount of goods sold exceeding €50,000 (statistical data is not required for amounts under €100,000)	Quarterly amount of goods sales in the previous 4 quarters less than or equal to 50,000 euros
Service provision	INTRA-1 quarter	Quarterly amount of services provided exceeding 50,000 euros	Quarterly amount of services provided in the previous 4 quarters less than or equal to 50,000 euros
Purchases of goods	INTRA-2 bis	Quarterly amount of goods sales equal to or greater than 2,000,000 euros	Not foreseen
Purchases of services	INTRA-2 quarter	Quarterly amount of provision of services equal to or greater than 100,000 euros	Not foreseen

Independence of thresholds for each individual category

Please note that the aforementioned thresholds operate independently. This means that " exceeding ­the threshold for a single category does not affect the periodicity relating to the other three categories of transactions " (Revenue Agency provision 25.9.2017 no. 194409).