Directorate Determination No. 84415 of 3 February 2026 introduces a major simplification of Intrastat obligations in Italy, particularly for the Intra 2-bis form relating to intra-Community acquisitions of goods.
From statements to be submitted before 25 February 2026, the monthly filing requirement for the Intra 2-bis form applies only if the value of intra-Community acquisitions of goods has reached or exceeded €2,000,000 during at least one of the previous four quarters. This new threshold replaces the previous €350,000 ceiling, significantly reducing statistical obligations for many companies.
This development is part of the modernization of the European statistical system (ESS) and the use of data from electronic invoicing via the SdI. Current forms remain applicable pending any technical updates, and submissions continue to be made through the usual channels.
ASD Group supports companies in analyzing Intrastat thresholds, managing filings, and complying with Italian regulations to secure their intra-Community operations. Contact our experts now.
Source: Agenzia delle Dogane e dei Monopoli (pdf in Italian)
