Italy underwent an extensive reform of its Intrastat and VAT reporting at the start of 2017. Below is a summary of the new rules for Intrastat.
EU Intrastat declarations enable member states to capture information on trading and the movement of goods between Italy and other EU member states. If was introduced as part of the EU’s creation of the single market for goods and services in 1993.
When do Italian Intrastat declarations have to be completed?
When Italian VAT registered companies, either resident or non-resident, sell or transfer goods across its national borders, this intra-community trade needs to be recorded in the Intrastat declaration.
Intrastat filings list the goods sent out of Italy as ‘dispatches’, as well as goods brought into Italy as ‘arrivals’. Intrastat does not apply if the goods are coming in from outside of Europe (‘imports’) or being sent out of the EU (‘exports’). In Italy, foreign companies must first seek written approval from the tax authorities of their intention to trade. This is a separate process from the application for a VAT number. Once approved, the company is entered into the Archive of Entities Authorised to Perform Intra-Community Transactions (the ‘Archive’).
What are the Italian Intrastat declaration thresholds?
Unlike most other EU member states, there are no Intrastat reporting thresholds for purchases or acquisitions.
Italian Intrastat thresholds (per annum)
|€200,000 (monthly submissions)||Less than €50,000 quarterly; more than €50,000 monthly submissions
What information is included in an Italian Intrastat filing?
Form INTRA 1 should be used. It records each movement of goods across the Italian national border to/from another EU country must be listed. This shipment list should include the VAT number of the customer dispatching/acquiring the goods, the value of the goods transmitted, the country of the customer and the ID of the goods or services provided.
When should Italian Intrastat be filed?
Intrastat declarations are monthly for businesses with arrivals or dispatches above €50,000 per annum. Otherwise they are quarterly.
Arrivals Intrastat reporting was originally planned to be withdrawn in 2017, but will remain a requirement until at least 2018.
Need a fiscal representative in Italy?
Non-EU businesses selling in Italy will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.
Need help with your Italian VAT compliance?
Researching Italian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.
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