Italian SdI e-invoicing enables reduced intra-community supplies reporting
On 6 February 2026, the Italian Customs and Monopolies Agency, together with the Revenue Agency and ISTAT, published Act No. 84415, dramatically increasing the reporting threshold for the INTRA-2 bis listing – Acquisitions
Italy is leveraging real-time invoicing and EU-level data exchange to streamline Intrastat obligations — a further sign of how digital reporting is gradually replacing traditional statistical filings.
See our Intrastat threshold tracker.
Acquisitions threshold rises from €350,000 to €2m
VAT-registered businesses are now required to submit the INTRA-2 bis form (see below) only if intra-EU purchases of goods reach €2 million in any of the previous four calendar quarters.
This replaces the previous threshold of €350,000. The change applies to listings due from 25 February 2026, covering transactions carried out in January 2026.
Importantly:
- The INTRA-2 bis form and technical specifications remain unchanged (Act No. 493869/2021).
- The quarterly filing obligation had already been abolished from 1 January 2022.
Read more in our Italy VAT guide.
How Intrastat Works in Italy
Intrastat is the EU statistical reporting system that tracks cross-border movements of goods and certain services between Member States. In Italy, filings are submitted to the Customs and Monopolies Agency (ADM) and combine fiscal and statistical data, depending on the form.
The four main Italian Intrastat forms
Italy uses different forms depending on whether the transaction concerns goods or services, and whether it is a sale or a purchase:
- INTRA-1 Bis – Supplies (sales) of goods to VAT-registered customers in other EU Member States
- INTRA-2 Bis – Acquisitions (purchases) of goods from VAT-registered suppliers in other EU Member States
- INTRA-1 Quater – Supplies (sales) of services to EU business customers
- INTRA-2 Quater – Acquisitions (purchases) of services from EU business suppliers
Who is required to file?
All VAT-registered businesses established in Italy that carry out B2B transactions with counterparties in other EU Member States must assess whether they have an Intrastat obligation.
The reporting thresholds differ depending on the type of transaction:
Goods
- Purchases of goods (INTRA-2 Bis) – historically required once the €2 million threshold was exceeded
- Sales of goods (INTRA-1 Bis) – reportable regardless of value once intra-EU supplies are made.
Services
- Purchases of services (INTRA-2 Quater) – reportable once the €100,000 threshold is exceeded.
- Sales of services (INTRA-1 Quater) – generally reportable irrespective of value where the place of supply is in another EU Member State under the B2B general rule.
What information is reported?
For goods, filings typically include:
- Counterparty VAT number
- Value of goods
- Nature of transaction
- Commodity code (CN code)
- Country of origin and dispatch
- Delivery terms
For services, the reporting is primarily fiscal in nature and focuses on:
- Counterparty VAT number
- Value of the service
- Service classification code
Why is Italy able to raise the threshold?
The simplification is driven by improved data-sharing and digital infrastructure. ISTAT now accesses alternative data sources, including:
- Micro Data Exchange (MDE) under European Union Regulation 2019/2152, allowing statistical institutes to exchange intra-EU supply data.
- Electronic invoicing data collected via Italy’s clearance platform, the Sistema di Interscambio, under Act No. 0269042 of 18 June 2024.
