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Simplification Measures for Intrastat Returns Starting from 1 January 2018
The Italian Tax Authorities, with the Decision n. 194409/2017 published on 25 September 2017, approved the measures to simplify the data to be communicated in the periodic European Union (EU) Intrastat returns.
- Has been adopted by the Director of the Revenue Agency together with the Director of the Customs and Monopoly Agency and in agreement with Istat;
- Has been issued pursuant to art. 50, paragraph 6, third sentence, of Law Decree n. 331/93 updated by the Milleproroghe decree (Law Decree n. 244/2016) that has planned measures of simplification in order to avoid double communication of the taxpayers and in order to reduce the tax and statistical information in agreement with EU Law.
The simplification measures will enter into force starting from 1 January 2018.
The Decision introduces simplification measures as follows:
- Abolition of quarterly Intrastat returns for purchases of goods and services;
- Attribution of statistical information to monthly Intrastat returns for purchases of goods and services;
- Raising of the threshold value transactions to identify the taxpayers subject to a monthly basis Intrastat return (see point n. 1 and n. 2);
- Maintaining of existing Intrastat returns for supply of goods and services;
- Raising of the statistical information’s threshold for Intrastat returns for supply of goods (see point n. 3);
- Simplification of the field "Service Code".
Furthermore, pursuant to the above mentioned decision:
- The Intrastat return related to acquisitions of goods (Intra 2bis) will be filled in on a monthly basis only for statistical information if the total value of purchases made in one of the four previous quarters is greater than or equal to 200,000 euro. Italian tax authorities will receive the statistical information related to Intra-UE acquisitions of goods through other mandatory communications for the taxpayers who do not exceed the above-mentioned threshold.
- The Intrastat return related to purchases of services (Intra 2quater) will be filled in on a monthly basis only for statistical information if the total value of purchases made in one of the four previous quarters is greater than or equal to 100,000 euro. Italian tax authorities will receive the statistical information related to Intra-UE acquisitions of services through other mandatory communications for the taxpayers who do not exceed the above-mentioned threshold. The field “Service Code” will show a CPA with 5 figures instead of a CPA with 6 figures.
- Statistical information is optional for taxpayers who are required to present Intrastat return related to intra-EU sales of goods (Intra 1-bis) on a monthly basis and who have not made sales of goods within the EU of at least 100,000 euro in one of the previous four quarters.
- The field “Service Code” of Intrastat returns related to supplies of services (Intra 1quater) will show a CPA with 5 figures.
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