Breaking News

SIMPLIFICATION OF THE INTRA PURCHASE MODELS FROM 1.1.2018

(TAX AGENCY’S DECISION OF 25.9.2017 N. 194409)

By decision of 25.9.2017 n. 194409, the Tax Agency has defined the reduction of the information contained in INTRASTAT models, as of 1.1.2018, as required by Art. 50 co. 6 of DL 331/93 as amended by DL 244/2016. According to the Tax Agency's decision: (i) the quarterly INTRA purchases of goods and services have been abolished (information relevant for statistical purposes will be acquired through the disclosure of invoice data under Article 21 of DL 78/2010 ); (ii) monthly INTRA models for purchases of goods and services are exclusively statistical; iii) the threshold for the presentation of the monthly INTRA models is raised from 50,000 euros to 200,000 euro quarterly for purchases of goods and from 50,000 to 100,000 euro quarterly for the provision of services received; iv) INTRA models for the supply of goods and services remained unchanged, with the exception to the increase of the "statistical" threshold to 100,000 euro per quarter only for the obligations relating to the supply of goods.

In the attached technical inside, the analysis of the new rules (also in English version).