Intrastat Regulations

The Intrastat system is the European Union statistical system for collecting data on trade in goods and services between Member States. Established by Regulation EC 638/2004 and updated by Regulation EU 2019/2152 (FRIBS), it requires economic operators to periodically declare their intra-Community transactions to the Customs and Monopolies Agency (ADM).

Intrastat regulations are based on: Regulation EC 638/2004 (legal basis), Regulation EU 2019/2152 (FRIBS - Framework Regulation Integrating Business Statistics), ADM Determination 493869/RU of 23/12/2024 (updated thresholds and models), ADM Determination 84415/RU of 03/02/2026 (INTRA-2 Bis threshold raised to EUR 2,000,000/quarter), EU Directive 2025/516 (intra-EU e-invoicing from 01/07/2030). In Italy the competent authority is the Customs and Monopolies Agency (ADM), which manages data collection and transmission.

All economic operators with a VAT number who carry out the following are obligated to file Intrastat declarations: intra-Community supplies of goods (sales to other EU States), intra-Community acquisitions of goods (purchases from other EU States), services rendered to EU subjects, services received from EU subjects. The obligation is triggered when the statistical thresholds set annually by ADM are exceeded.

Intrastat models are divided into: INTRA-1 Bis (supply of goods - intra-EU sales), INTRA-1 Quater (services rendered to EU subjects), INTRA-2 Bis (acquisition of goods - intra-EU purchases), INTRA-2 Quater (services received from EU subjects). Each model requires specific information: statistical value, net mass, CN8 commodity code, country of destination/origin, delivery terms and mode of transport.

Intrastat declarations must be filed by the 25th of the month following the reference period. The frequency (monthly or quarterly) depends on whether thresholds are exceeded. If the 25th falls on a public holiday, the deadline is extended to the next business day. Transmission is exclusively electronic through the ADM EDI system.

Penalties for Intrastat violations are governed by Legislative Decree 322/1989 and include: EUR 206 to EUR 2,065 fine for late or omitted filing, EUR 516 to EUR 5,164 fine for inaccurate or incomplete declarations, possible report to ADM for repeated violations. The penalty is reduced by 50% if regularization occurs within 30 days of the deadline. The statute of limitations for statistical penalties is 5 years from the date of the violation.

The main change for 2026 is ADM Directorial Determination No. 84415/RU of 03/02/2026, which raised the monthly filing threshold for INTRA-2 Bis from EUR 350,000 to EUR 2,000,000 per quarter, effective immediately. This exempts most SMEs from the obligation to file INTRA-2 Bis for intra-Community acquisitions of goods. Supplies (INTRA-1 Bis and INTRA-1 Quater) and received services (INTRA-2 Quater) remain unchanged. Additionally, operators exceeding EUR 20 million per year in arrivals or dispatches must also complete the additional statistical fields (Transaction nature B, Statistical value, Delivery terms, Mode of transport). TurboIntrastat automatically updates with every regulatory change.

The ViDA (VAT in the Digital Age) package, approved by the EU Council in 2024, and EU Directive 2025/516 provide for mandatory electronic invoicing for intra-Community transactions. The obligation to file Intrastat models will cease from 1 July 2030, replaced by the intra-EU e-invoicing system. Until that date, Intrastat obligations remain fully in force. TurboIntrastat actively monitors these developments to ensure full compliance with current and future regulations.

Reg. EC 638/2004 - Intrastat legal basis; Reg. EU 2019/2152 - FRIBS; ADM Det. 493869/RU of 23/12/2024; ADM Det. 84415/RU of 03/02/2026 - New INTRA-2 Bis thresholds; EU Directive 2025/516 - Intra-EU e-invoicing from 01/07/2030; Legislative Decree 322/1989 - Statistical penalties; Combined Nomenclature (CN8) - Annual EU Regulation.