Intrastat in Italy: 2026 thresholds and Modello Intrastat filing rules

2026 Intrastat thresholds in Italy

Italy applies different rules for the four Intrastat models. The threshold is assessed separately for each flow, by looking at the value reached in at least one of the previous four quarters.

The most common mistake is treating goods sales as monthly from zero. In Italy, intra-EU supplies of goods must be reported, but the monthly frequency starts only when the EUR 50,000 threshold is exceeded. Below that level, the return is quarterly.

One form, two purposes: fiscal and statistical data

The Modello Intrastat is both a VAT control tool and a statistical declaration. This is what makes Italy different from countries that split EC Sales List reporting and Intrastat reporting into separate workflows.

The fiscal part supports intra-EU VAT controls. It normally includes the EU customer or supplier VAT number, the partner country code, the taxable amount and the type of transaction. Before filing, partner VAT numbers should be checked through VIES, because an invalid VAT number can undermine the VAT treatment of an intra-Community supply.

The statistical part feeds trade statistics. Depending on the flow and threshold, it can require the commodity code, net mass, supplementary unit, value, delivery terms, transport mode and country of origin, destination or provenance.

Who must file Intrastat in Italy?

Any VAT-taxable business with an Italian VAT position can be in scope. This includes Italian companies and non-resident companies registered for VAT in Italy when the relevant intra-EU transactions are made through that Italian VAT position. To get one, see our page on VAT registration in Italy.

The obligation can cover four categories of transactions:

• intra-EU supplies of goods from Italy;

• intra-EU acquisitions of goods into Italy;

• B2B services supplied to VAT-taxable customers in another EU Member State;

• B2B services received from suppliers established in another EU Member State.

Non-resident businesses should not assume that the local accountant of the customer or supplier will handle the filing. If the transaction sits in your Italian VAT position, the Intrastat obligation must be monitored on your side.

Filing deadline: the 25th of the following month

The standard Intrastat deadline in Italy is the 25th day of the month following the reference period. January transactions, for example, are reported by 25 February. If the 25th falls on a weekend or public holiday, the deadline is normally shifted to the next working day under the applicable filing rules.

This deadline applies to both monthly and quarterly filers. The difference is the reference period: monthly filers report the previous month, while quarterly filers report the previous quarter.

Filing workflow for Modello Intrastat

A clean filing starts before the portal stage. The return is only reliable if VAT, logistics and accounting data have already been reconciled.

1. Identify the flow: goods supplied, goods acquired, services supplied or services received.

2. Confirm that the Italian VAT position is the one used for the transaction.

3. Validate EU partner VAT numbers in VIES before treating the transaction as intra-Community.

4. Measure each flow against the thresholds over the previous four quarters.

5. Select the correct model: INTRA-1 bis, INTRA-1 quater, INTRA-2 bis or INTRA-2 quater.

6. Collect fiscal data and, where required, statistical data.

7. Reconcile Intrastat totals with invoices, VAT ledgers and Italian VAT returns.

8. File electronically before the 25th through the authorised Italian channel.

9. Archive the filing receipt, source data and reconciliation file.

Filing is electronic. Depending on the setup, businesses use the Agenzia delle Dogane or Agenzia delle Entrate channels, Entratel/Fisconline access, dedicated software or EDI flows. Non-resident businesses often appoint a fiscal representative or tax agent to handle credentials, file format controls and submission.

What data should you prepare?

The data set depends on the model and on whether the field is fiscal or statistical. Do not wait until filing day to request transport or commodity details from the logistics team.

For fiscal reporting, prepare:

• EU partner VAT number and country code;

• value of the transaction by partner;

• transaction type and reference period;

• invoice and VAT ledger reconciliation.

For statistical reporting, prepare where required:

• Combined Nomenclature or commodity code;

• net mass and supplementary units;

• delivery terms and transport mode;

• country of origin, destination or provenance;

• corrections to previously filed periods.

Services are part of the Italian system. Services supplied are reported through INTRA-1 quater when relevant; services received are reported through INTRA-2 quater when the 2026 EUR 100,000 threshold is reached.

The 2026 change you should not miss

The major 2026 change concerns INTRA-2 bis purchases of goods. The monthly threshold increased from EUR 350,000 to EUR 2,000,000 for intra-EU acquisitions of goods. This applies from the lists due by 25 February 2026 for transactions carried out from 1 January 2026. See our guide on the EC Sales List and Intrastat in France.

The other core thresholds remain unchanged: EUR 50,000 for intra-EU supplies of goods, EUR 50,000 for services supplied and EUR 100,000 for services received. For a full overview, see our guide on VAT in Italy. You may also consult our guide on VAT returns in Italy and our complete guide on VAT rules in Italy.

See also: import goods into Italy