Intra-Community acquisitions and supplies: significant changes in INTRASTAT forms


published on 5 May 2022 | reading time approx. 3 minutes

The Italian Customs Agency recently introduced significant changes to the INTRASTAT forms related to intra-Community transactions carried out starting from January 2022. In addition to several simplifications, however, a potential complication was introduced regarding the need to mention the information on the country of origin of the goods sold for statistical purposes, which is often not easy to pinpoint. In addition, from this year, “call-off stock” transactions must also be tracked.

The Italian Customs and Monopolies Agency, in agreement with the Italian Tax Authority and with the Italian office of statistics (ISTAT), with determination no. 493869/2021, has defined the new INTRASTAT forms applicable for periods starting from 1 January 2022 and, therefore, to intra-Community transactions carried out from the year 2022. 

Starting from 25 February (statutory deadline for January filings) taxpayers, who do their INTRASTAT filings on a monthly basis are required to use the new forms and pertaining instructions.

The main changes introduced in the INTRA 1-bis form (supplies of goods) are listed below:
  • The nature of the transaction is now represented in two columns A and B. Column B is only mandatory for those taxpayers, who carried out supplies for an amount exceeding  Euro 20 million during over the previous year (for those in their first fiscal year, reference needs to be made to the value of expected supplies of the year);
  • For statistical purposes, the country of origin of the goods needs to be mentioned. This information is not always easy to identify for operators, who have to identify the country by referring to the rules on non-preferential origin laid down in the Union Customs Code (so-called UCC) and its implementing regulations. In this context, goods obtained entirely in a single country are considered as originating in that country, while it is more complex to identify the origin in all cases where two or more countries contribute to the production of the goods to be supplied and for which reference must necessarily be made to the customs rules;
  • Finally, a simplification has been introduced for shipments with value less than 1,000 Euro, according to which it is possible to use the conventional code “99500000”, without the need to proceed with the separation and identification of the single Combined Nomenclature.

The introduction of section 5 of the form relating to supplies is of particular interest: a new form INTRA-1 sexies dedicated to transactions under the regime of “call-off stock”, following the newly introduced regulations of Article 41-bis of DL 331/93. 

The model in question was introduced to detail the information relating to the recipient of the goods transferred to another EU country on the basis of “call-off stock” agreements. The filing schedule of this form is the same as that applicable to the supply of goods.

As far as purchases go, the main changes introduced in the INTRA-2 bis form (purchases of goods) are outlined below:
  • filings on a quarterly basis are still not possible;
  • the new threshold for taxpayers required to file the forms on a monthly basis increases from Euro 200,000 to Euro 350,000 (based on purchases made during the quarter or in at least one of the four preceding quarters);
  • the information on the supplier's country, the supplier's VAT code and the amount of transactions in foreign currency becomes optional;
  • as for supplies of goods, it is possible to use the conventional code “99500000” for purchases with a value of less than Euro 1,000 (there is no need to report each item separately using the Combined Nomenclature);
  • as mentioned above for sales, the data relating to the nature of the purchase transaction have been separated into two columns A and B (column B is compulsory for those entities that have carried out or plan to carry out a volume of transactions exceeding Euro 20 million). 

Finally, as regards services received from EU taxpayers (form INTRA 2quater), the exemption thresholds already provided for (Euro 100,000 in the quarter or in at least one of the four preceding quarters) are still applicable and it is still impossible to do the filings on a quarterly basis. 

Finally, the following data are optional: VAT code of the supplier, amount of transactions in foreign currency, method of payment, method of collection and country of payment.



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