See also :
VAT insight in Italy
VAT rates in Italy


Competent Authority :

Combined with other declaration ? :

Intrastat are combined with ECSL (goods and services) for fiscal purposes

Expected submission date :

25th natural day of the following month / next business day if WE or non working day

Usually starts when :

<50 000 € per quarter (supplies) : quarterly declarations

Traders submitting quarterly Intrastat declarations do not have to complete the statistical section of the (goods) declaration.

> 50 000 € on a quarter -> monthly declarations.

<100 000 € on each p

Notification to new PSI : NO

Usually ends with :

End of year following last due declaration

Does administration from Italy reminds for non-submitted declaration ?

Italy has an automated system for reminders?   NO

1st reminder : no

2nd reminder : no

3rd reminder : no

Thresholds of intrastat exemption in Italy :

Simplified declaration :

Standard declaration : EUR 200.000 on any past 4 quarters

Extended declaration :

Simplified declaration :

Standard declaration : EUR 50 000 / 100 000  on any past 4 quarters

Extended declaration :

Penalties for non-submitted or incomplete INTRASTAT declarations in Italy :

Non submission : YES

Repetitive non-submission : no

False or incomplete data : YES

Amount of penalties : from EUR 500 to EUR 5,146

Intrastat submission with paper in Italy :

not allowed

Electronic submission of intrastat in Italy :

-Mod. INTRA1: intra-EU supplies of goods (Intra1Bis) and services (Intra1Quater).

-Mod. INTRA2: intra-community purchases of goods (Intra2Bis) and services (Intra2Quater)

Corrective intrastat declarations in Italy :

Pay attention : very difficult to make modifications. Penalties may arise very easily.

NIL intrastat declarations in Italy :



Dott. Flavio VILLORESI

Updates with italian regulations.

Italian consultant, 15 years experience.
VAT and intrastat regulations compliance for domestic and foreign companies : VAT representative, direct identification, tax agent and intrastat compliance.

International Fiscalis
Via Roberto n. 32
18012 Bordighera (IM) ITALIA

VAT and intrastat compliance in Italy

contact us now and receive a quote

Intrastat in EU

Instrastat in Austria
Intrastat in Belgium
Intrastat in Bulgaria
Intrastat in Cyprus
Intrastat in Czechia
Intrastat in Germany
Intrastat in Denmark
Intrastat in Estonia
Intrastat in Greece
Intrastat in Spain
Intrastat in Finland
Intrastat in France
Intrastat in Croatia
Intrastat in Hungary
Intrastat in Ireland
Intrastat in Italy
Intrastat in Lithuania
Intrastat in Latvia
Intrastat in Luxembourg
Intrastat in Malta
Intrastat in the Netherlands
Intrastat in Poland
Intrastat in Portugal
Intrastat in Romania
Intrastat in Sweden
Intrastat in Slovenia
Intrastat in Slovakia
Intrastat in United Kingdom

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