Compilation of the INTRASTAT Model: how and when – All those who carry out transactions with EU operators (both sales and purchases) must complete the INTRASTAT Model, a summary list of transactions carried out with EU VAT subjects.
The Model must be presented on a monthly or quarterly basis.
The Taxpayers present in the Model every month in the four previous quarters made intra-community transactions for a total quarterly amount equal to or greater than € 50,000 for each category of transactions (sales of goods / services, purchase of goods / purchase of services) .
The other contributors submit the Model on a quarterly basis.
There are no exemptions for minimum amounts: even a single purchase or sale invoice, even if it is a small amount, must be communicated through the aforementioned Model.
The INTRASTAT Model must be sent electronically to the Canale Entratel O Fisconline Customs Office.
Please note that in order to be able to carry out intra-community transactions it is necessary to be registered with VIES, the register of subjects authorized to carry out such operations from the Revenue Agency. For more information, see
For monthly tax payers, the Model must be presented every month by the 25th.
For quarterly tax payers, the deadlines for submitting the INTRASTAT Model are:
NB: If the day of expiry coincides with a holiday, the expiry slips on the first following working day
The INTRASTAT model is managed from € 50, if you want a personalized estimate for the management, fill out the following FORM.