With the Determination prot. 493869/RU of December 23, 2021 the Customs Agency, in agreement with the Revenue Agency and the National Institute of Statistics, in implementation of the application provisions required by the EU, has adopted the measures relating to simplifications, changes and innovations of the obligations of taxpayers concerning the recapitulative statements of intra-Community transactions (Intrastat forms).
The provisions contained in the measure apply to the recapitulative statements of intra-Community supplies and purchases having reference periods starting from January 1, 2022.
In particular:
Purchases of goods and provision of services
With reference to the simplifications of the recapitulative statements regarding the intra-EU purchase of goods (Intra 2bis form), the threshold for exemption from submitting the form was raised.
The parties pursuant to article 1 of the Decree of February 22, 2010 must submit the recapitulative statements of intra-EU purchases of goods with reference to monthly periods, if the total quarterly amount of such purchases is, for at least one of the four previous quarters, equal to or greater than 350,000 euros.
The exemption thresholds provided for purchases of services from the EU (Intra 2quater form) remain unchanged:
The recapitulative statements of services pursuant to article 7-ter of Presidential Decree no. 633/1972, received from taxable persons established in another EU member state, must be submitted, with reference to monthly periods, if the total quarterly amount of said purchases is, for at least one of the previous four quarters, equal to or greater than 100,000 euros.
In practice, presentation of the recapitulative statements of intra-Community purchases of goods will be obligatory if the total quarterly amount is equal to or greater than 350,000 euros for at least one of the four preceding quarters.
Submission of the recapitulative statements of services received will be compulsory if the total quarterly amount is equal to or greater than 100,000 euros for at least one of the four preceding quarters.
For both Intra 2bis and Intra 2quater forms, submission of the form on a quarterly basis is no longer envisaged.
Moreover, for the Intra 2 Form, the compilation of some fields becomes optional:
for goods (Intra 2bis), information regarding the country of the supplier, the supplier's VAT code and the amount of transactions in foreign currency are optional.
For services (Intra 2quater), information relating to the VAT code of the supplier, the amount of transactions in foreign currency, the method of supply, the method of collection and the country of payment are optional.
Sales of goods
The periodicity thresholds envisaged for the supply of goods and services remain unchanged, as per the regulations already in place (Ministerial Decree of February 20, 2010):
monthly frequency, for parties who, in the previous four quarters and for each category of transaction, have carried out a total quarterly amount of more than 50,000.00 euros
quarterly periodicity, for parties who have carried out, in the previous four quarters and for each category of transaction, a total quarterly amount not exceeding 50,000.00 euros.
As a new feature, for intra-Community supplies of goods, there is a new obligation to include, for statistical purposes, information regarding the origin of goods sent to another member state.
The data on origin follow the customs rules:
For EU goods, reference must be made to the Member State in which the goods are obtained or produced, or, in the event that production covers several Member States, the State in which the goods underwent their last, substantial, economically justified processing or working.
For non-Union goods, reference must be made to the customs rules relating to the attribution of non-preferential origin.
Nature of transaction
As indicated in the determination of the Customs Agency, the instructions for the compilation of the Nature of Transaction of the INTRASTAT forms for the INTRA 1bis and INTRA 2bis lists also change.
For both supplies of goods (Intra 1bis) and purchases (Intra 2bis), the field "Nature of Transaction" is detailed in columns A and B of the relevant Table B, attached to the new instructions (Annex XI).
Specifically, in the recapitulative statements relating to intra-Community supplies and purchases of goods, the data relating to the nature of the transaction are provided in accordance with the breakdown in columns A and B of the "Nature of transaction" table in Annex XI:
Subjects that in the previous year, or in case of start of the activity of intra-Community trade, presume to realize a value of shipments or arrivals exceeding 20,000,000 euros, must indicate the data relating to the Nature of Transaction at 2 digits contained in columns A and B;
Example: In the case of goods sent for processing without transfer of ownership in another Member State with return of the goods to the same initial Member State, code 4 is required to be indicated in column A and code 1 in column B.
All other subjects can indicate the data relating to the Nature of Transaction in accordance with the 1-digit breakdown, i.e. by showing only the data indicated in column A (as in the past);
Alternatively, a greater degree of detail may be provided, in accordance with the 2-digit breakdown (columns A and B), by showing the data indicated in the two columns.
Shipments of less than 1,000 euros
A further novelty has been introduced by the Customs Determination; in fact, art. 3 provides that, for shipments with a value of less than 1,000 euros, it is possible to compile the recapitulative statements of goods without the breakdown of the Combined Nomenclature, using the unique code "99500000".
In practice, it is not necessary to specifically indicate the data of the customs classification of individual goods (combined nomenclature), but it is possible to use code 99500000.
This simplification will apply both to INTRA 1-bis models, relating to supplies, and to INTRA 2-bis models, relating to intra-Community purchases.
New Section 5 (Intra 1 sexies) - Call off - stock
Finally, a new section dedicated to Call off-stock operations has been introduced (Intra 1sexies).
This section must be completed starting from the lists referring to periods starting from January 2022.
Without prejudice to what has been established for the compilation of each column, the parties that present the recapitulative statements on a monthly or quarterly basis must fill in the same columns.
N.B. With the new call-off-stock regime, operators can count on a uniform discipline, at European level, which allows goods to be transferred to a recipient and/or transferee in another member state with suspended transfer efficacy to be perfected, at the most, within 12 months according to the conditions indicated in the regulation (art.41 bis and 38 ter of Decree Law 331/93, introduced by Legislative Decree 192/2021).
According to the new regulations, the reporting of these transactions in the Intra lists becomes ordinarily double (Intra 1 sexies and Intra 1 bis) as can be seen from the new instructions.
A first report, to be charged to the shipping period, involves the new Section 5 (Intra 1 sexies). A second report concerns, instead, the subsequent transfer of ownership and the consequent invoicing pursuant to art.41 to be managed, also for statistical purposes, with Section Intra 1bis.
