Partita IVA

Intrastat form: instructions, deadlines and news in 2024

The Intrastat form is a declaration containing data on intra-community operations carried out by VAT holders.
These are B2B operations, i.e.
between VAT holders belonging to two different countries of the European Union.
Its introduction occurred in 1993 with the abolition of customs barriers within the European Community.
The specific reference is article 50 of Legislative Decree no.
331/1993, which concerns the obligations connected to intra-community trade.
Here are the deadlines and instructions for 2024 to be respected to avoid sanctions, remembering that the declaration must be issued to the Customs and Monopolies Agency.
The model concerns only those who carry out activities of exchanging goods or services with other members of the European Union (bodies or natural persons), and was introduced following the abolition of non-tariff and non-fiscal barriers in the single market.
So let's see how it works and who is obliged to send the 2024 Intrastat form.
Intrastat form: instructions, deadlines and news in 2024 What is the Intrastat form Who must submit the Intrastat form When does the obligation to submit it start? What are the Intrastat operations Who is exempt from Intrastat When to present the Intrastat lists: the deadlines The Intrastat innovations applied from 2022 Intrastat flat-rate model How to present the Intrastat model What is the Intrastat model Intrastat declarations are the models to be sent electronically to the Customs and Monopolies Agency, when a subject liable for VAT exchanges goods or services with professionals, holders of VAT numbers, from countries belonging to the European Union and a certain turnover threshold is exceeded.
Intra-community invoices relating to B2B operations must be reported in the list of the Intrastat form.
The functions of this obligation are: to carry out fiscal control of intra-community trade in goods and services carried out by national operators with the rest of the European community; take into account the statistics regarding the exchange of goods carried out by national operators with the rest of the European community.
Furthermore, there are two separate macro-models: one dedicated to the sale of goods or services, and the other to purchases, which must be filled in depending on the situation in which you find yourself.
Who must submit the Intrastat form? All companies or VAT payers who carry out B2B transactions with member states of the European Union must submit the Intrastat form.
The deadline changes depending on whether a specific threshold is exceeded.
When this is exceeded, then the sending must be monthly, and must take place by the 25th of the month following the reference month.
If it is not exceeded, the deadline is quarterly.
Also in this case the deadline for electronic submission to the Customs and Monopolies Agency will always be the 25th of the month following the reference quarter.
read also Mandatory Esterometer also for flat-rate VAT numbers: clarifications from the Revenue Agency When does the obligation to present it start? Unless there are specific exceptions, the obligation to present Intrastat forms is triggered for all Italian VAT payers if they carry out exchanges that respect these characteristics: intra-community transfers of community goods; provision of services other than those subject to specific exceptions regarding territoriality; exchanges carried out with other VAT taxpayers from other member states.
What are Intrastat operations? There are different Intrastat forms, to be filled in depending on the different operations and thresholds that are exceeded, available on the portal of the Customs and Monopolies Agency.
In order to fall within the definition of intra-community operations, these must satisfy specific conditions, namely: they must take place for compensation; the subjects between whom the provision of services is carried out must be in two different countries that are part of the European Union; the goods sold must be shipped or transported from one EU country to another EU country; both the transferee and the buyer must both be taxable persons for VAT.
In this case the operations are to be considered Intrastat operations.
Who is exempt from Intrastat Not all transactions with subjects belonging to the European Union can be considered valid for completing the Intrastat form, either because they do not fall within the specific conditions, or because they are subject to particular exceptions.
Specifically, the following are excluded: the transport of people; operations concerning the restaurant and catering field, and similar; real estate transactions; short-term rental of means of transport; Transactions carried out with private entities; Extraterritorial operations therefore towards subjects who are not in the EU.
Operations not subject to VAT are also exempt.
When to submit Intrastat lists: the deadlines The deadlines vary depending on whether certain thresholds are exceeded when it comes to the sale of goods, except in particular situations.
In particular, if the threshold of 50,000 euros per quarter is exceeded, then the declaration must be submitted monthly, while if it remains below it must be done every quarter.
In both cases, the submission must be made by the 25th of the month following the reference month.
Furthermore, each declaration refers only to the specific period of time, therefore either to a single month, or to a specific quarter.
The Intrastat innovations applied from 2022 In 2022, various innovations and simplifications were introduced for Intrastat obligations.
Specifically: the obligation to present the Intra 2-bis form, concerning intra-community purchases of goods, remains only when the total purchases are equal to or greater than 350,000 euros, while in 2021 the threshold was 200,000 euros.
The form in question no longer needs to be submitted quarterly and data relating to the supplier's state and VAT code will no longer be requested, nor the amount of transactions in currency.
Even the Intra 2 quater form, which has only statistical purposes, must no longer be presented quarterly, but only when the amount of services received is greater than or equal to 100,000 euros.
Inside it, the data relating to: supplier VAT, disbursement and collection methods, country of payment, and the total of transactions in currency are no longer requested.
We remind you that the Intra 2 quater form summarizes the intra-community services received for statistical purposes.
read also VAT for cash: how it works and to whom it is convenient For operations that make use of the call-of-stock, the goods on consignment, used in intra-community trade for the storage of goods in a warehouse which allows the deferral of VAT compliance , from 1 January 2022 it is mandatory to complete section 5 of the Intra 1 Form.
Information relating to the identity and identification number attributed for VAT purposes to the recipient must be entered.
Flat-rate Intrastat form Those who have exercised the option for the flat-rate regime may in some cases be required to submit the Intrastat form.
It must be underlined from the outset that those who have chosen the flat rate regime can easily operate abroad or within the European Union, however attention must be paid as within the national territory the operations carried out by them are exempt from VAT.
For intra-community sales of goods and services, however, it is necessary to be registered with the VIES (Vat Information Exchange System).
It is also necessary to issue an invoice without charging VAT by inserting the wording «Reverse Change».
Finally, it is necessary to fill in the quarterly Intrastat form (obligation which becomes monthly for operations over €50,000).
read also Flat rate regime 2024: how it works, requirements, taxes, limits and maternity leave How to present the Intrastat form The Intrastat declaration must be sent electronically.
The operation can be carried out using the software or the Intr@web application, both of which can be downloaded on the portal of the Customs and Monopolies Agency.
Alternatively, you can use the Fisconline or Entratel electronic services via the Revenue Agency website.
Finally, it is possible to proceed with sending the model using the collaboration of an intermediary.
To access online services you can use the credentials issued by the Revenue Agency or simply with code: Spid; Cie (electronic identity card); CNS.

Author: A.W.M.

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