INTRA-2 Bis Threshold Raised to EUR 2 Million from 2026

With Determination 84415/RU of February 3, 2026, the Italian Customs and Monopolies Agency (Agenzia delle Dogane e dei Monopoli) has significantly raised the exemption threshold for the INTRA-2 Bis model (intra-EU goods acquisitions).

The new threshold, effective from February 25, 2026, increases from EUR 350,000 to EUR 2,000,000 per quarter. This means that operators with intra-EU acquisitions below EUR 2 million per quarter are completely exempt from submitting the INTRA-2 Bis model.

For operators above the threshold, the obligation remains monthly with all statistical columns. Large Operators (>EUR 20M/year) must complete all fields, including Transaction Nature B.

The change applies to all INTRA-2 models, while the thresholds for dispatches (INTRA-1) and services (INTRA-1-quater, INTRA-2-quater) remain unchanged.