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Intrastat 2018

The following table shows the new presentation obligations in force from 1st January 2018 that will have to be observed starting from the communication of the Intrastat Models referred to January 2018 (to be submitted by 26th February 2018):

 

INTRASTAT MODEL FREQUENCY OF PRESENTATION OBLIGATION TO SUBMIT

INTRA 1-bis

(Sale of goods)

Monthly, if the total quarterly amount of intra-community supply of goods exceeds 50,000 EUR, for at least one of the four previous quarters

 

Yes

for tax purposes, while for statistical purposes the submission is optional if the total quarterly amount of intra-community supply of goods does not exceed 100,000 EUR in no one of the four previous quarters

Quarterly, if the total quarterly amount of intra-community supply of goods is less than or equal to 50,000 EUR for all four previous quarters

Yes

only for tax purposes

INTRA 1-quater

(Sale of services)

Monthly, if the total quarterly amount of services rendered is more than 50,000 EUR, for at least one of the four previous quarters

Yes

for tax and statistical purposes

Quarterly, if the total quarterly amount of services rendered is less than or equal to 50,000 EUR for all four previous quarters

Yes

for tax and statistical purposes

INTRA 2-bis

(Purchase of goods)

Monthly, if the total quarterly amount of intra-community purchase of goods is equal to or greater than 200,000 EUR, for at least one of the four previous quarters

Yes

for tax and statistical purposes

Quarterly, if the total quarterly amount of intra-community purchase of goods is less than 200,000 EUR in all four previous quarters

No

neither for tax nor for statistical purposes

INTRA 2-quater

(Purchase of services)
Monthly, if the total quarterly amount of services received is equal to or greater than 100,000 EUR, for at least one of the four previous quarters

Yes

only for statistical purposes

Quarterly, if the total quarterly amount of services received is less than 100,000 EUR in all four previous quarters

No

neither for tax nor for statistical purposes

Taxpayers who have not reached the thresholds of 200,000 or 100,000 EUR and therefore are not required to submit summary lists for statistical purposes, will transmit such data by the Reporting of the Data concerning the Invoices (“Spesometro”).

It is outlined that, in order to simplify the procedure, the "Service Code" field to be communicated in the INTRA 2-quater and INTRA 1-quater models, will be of 5-digits rather than 6-digits.

Finally, it should be noted that, due to the changes made to the INTRASTAT Models, the thresholds check must be made separately for each category of transactions, provided that the thresholds operate independently in each case.

In practice, unlike the regulation in force until 2017, the exceeding of the threshold for a single category does not affect the periodicity of the other three categories of transactions.

For example, if during a quarter a taxpayer made intra-community purchases of goods equal to 400,000 EUR and, during the same period, received intra-community services for 12,000 EUR, he will be required to submit a monthly summary only of intra-community purchases of goods and not that of intra-community services received.

The simplification purpose that inspired the changes seem to suggest that the independence of the thresholds does not operate in the case of active transactions as the periodicity of presentation of a category influences the periodicity of the others: for example, if the services exceed the threshold of 50,000 EUR the taxpayer will have to present on a monthly basis not only the Intrastat related to the sale of services but also the Intrastat related to the sale of goods (this will permit to transmit three monthly Intrastat and to avoid the communication of a quarterly Intrastat, in addition to the three presented on a monthly basis).