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
DEADLINES:
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:
January 25th
25 April
25th July
October 25th
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.