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The INTRASTAT Models for 2018 Have Been Renewed
The provision n. 194409/2017 has reformed the INTRASTAT discipline, eliminating some obligations and simplifying those that remain, implementing the changes made by art. 13 of the DL 244/2016 to the art. 50 of Decree 331/93.
The new measures are applied for the first time to the models referred to the first month or quarter of 2018, while the previous presentation methods for the model expiring on January 25, 2018 remain unchanged (referring to the fourth quarter or the month of December 2017).
In short, the changes concern the elimination of transmission for fiscal purposes only, summary statistics lists concerning intra-community acquisitions of goods and the services received.
Therefore, with reference to 2018, the presentation of INTRASTAT models will be abolished tout court for "quarterly" operators - already exempted from compiling for statistical purposes - while "monthly" operators will present the models for statistical purposes only.
The thresholds have also been raised to identify the subjects required to submit the lists on a monthly basis. This measure translates into the expansion of the plethora of the subjects who will be totally excluded from the fulfillment.
In detail, with reference to the purchase of goods (INTRASTAT-2 bis model), the transmission remains mandatory only for statistical purposes (columns 1 and 6 to 15) on a monthly basis and concerns the subjects for whom the total amount of purchases of goods are equal to or higher than 200,000 euros quarterly for at least one of the four previous quarters (the previous amount was set at 50,000).
As regards the purchase of services (INTRASTAT-2 quater model), the transmission remains mandatory with exclusive statistical value, on a monthly basis, and concerns the subjects for which the total amount of service purchases is equal to or greater than 100,000 euros quarterly for at least one of the four previous quarters (the previous amount was set at 50,000).
The verification of the above thresholds must be performed separately for each category of operations.
If, for example, a person has carried out for one of the four previous trimest intra-EU purchases of goods equal to or higher than the threshold of 200,000 euros and received services below the threshold of 100,000 euros, the fulfillment will be carried out with reference to the summary of purchases only intra-EU goods.
The obligations relating to active operations (sales of goods and services rendered) are instead affected by more subtle simplifications.
With reference to the recapitulative lists relating to the sale of goods (INTRA-1 bis model), there is an increase in the threshold for the mandatory compilation of the statistical data to which the monthly subjects are kept, whose identification for the purposes of periodicity remains anchored to the limit set by art. 2 of the Ministerial Decree of 22 February 2010, that is once the amount of 50,000 euros of disposals has been exceeded, in one of the four previous quarters.
With reference to the summary lists relating to the services rendered (INTRA-1 quater model), the only variation that occurs is the simplification of the identification of the "Service Code" (column 8) with limitation to the fifth level of the CPA classification. This simplification involves a reduction of about 50% of the codes to be selected.
Federico Rossi has been focused on tax and administrative matters mainly about commercial companies, automotive, real estate and metal processing clients, Mr. Rossi has also focused in individual repatriation fiscal benefit.
Other practice included m&a, tax planning, corprorate formation and tax compliance.