New rules for Intrastat EC listings forms
on 9 February 2022 9 February 2022 by PwC TLS
Prepared by Francesco Pizzo, Lorenzo Ontano, Marta Marrapodi and Matteo Zovi
With the publication of the Legislative Decree no. 192/2021 in the Official Journal dated November30, 2021, implementing the European Union Directive no. 2018/1910, the so-called "quick fixes" became applicable in Italy.
Following the adoption of the "Quick fixes Directive", Article 41, paragraph 2-ter of the Legislative Decree no. 331/1993 expressly provides that intra-EU supplies are considered non-taxable provided that the supplier has filled-in the Intrastat list, or has duly justified the incomplete or not filling-in of the same document.
In the light of this amendment, the correct filling-in of the Intrastat lists in order to benefit from non-taxability assumes substantial importance.
The Regulation of the Customs Authority in agreement with the Tax Authority no. 493869 dated December 23, 2021 and its annexes introduces new instructions for the filling-in of the Intrastat forms applicable from January 1st, 2022.
The main novelties are summarized below:
Intrastat forms related to Intra-EU supplies of goods (Intra 1 bis form)
obligation, for statistical purposes, to enter the information relating to the country of origin of the goods;
the data relating to the nature of the transaction have been disaggregated into two columns A and B (the latter mandatory only for those subjects who carried out in the previous year or, in case of start of the activity, presume to make in the current year, a value of shipments not exceeding 20 million euro);
simplification with reference to the information re the so called "Nomenclatura Combinata" in the case of transactions with a value of less than 1,000.00 Euro has been provided;
the new INTRA 1sexies model has been introduced for the intra-EU supplies under the call-off stock regime.
Intrastat forms related to Intra-EU purchase of services (i.e. Intra 2 quater form)
the form is no longer required on a quarterly basis;
the threshold for the presentation, with reference to monthly periods, of the Intra 2bis Model, is raised to 350,000 euro (compared to the previous threshold of 200,000 euro) for purchases made during the quarter or in one of the previous four months;
the information of the Country, the supplier's VAT code and the amount of currency transactions is no longer required (according to the model, it seems that these data are optional);
also for purchases: (i) the data relating to the nature of the transaction have been disaggregated into two columns A and B (the latter mandatory if the value of the purchases does not exceed 20 million euro); (i) simplification with reference to the information re the so called "Nomenclatura Combinata" in the case of transactions with a value of less than 1,000.00 Euro has been provided.
For the sake of completeness, the instructions to the "new" INTRA 2 bis model clarify that the taxpayer has the possibility to summarize the intra-EU purchases in the month in which the purchased goods enter the Italian territory (statistical rule, pursuant to EU Regulation no. 1197/2020, Annex V, Section 5, paragraph 1/a) or in the calendar month during which the chargeable event occurs for EU goods on which VAT becomes payable (VAT Directive no. 112/2006).
However, if the time interval between the purchase of the goods and the chargeable event is longer than two calendar months, the reference period shall be the month in which the goods purchased enter Italian territory.
the form is no longer required on a quarterly basis. The threshold of 100,000 euro (for at least one of the four previous quarters), for the obligation to submit monthly lists, remains unchanged;
information relating to the supplier's VAT code, amount of transactions in currency, method of payment, method of collection and country of payment are no longer required.
We would like to underline, hereby, the obligation, for supplies, to insert (Intra 1-bis Model – column 15) the information relating to the customs country of origin of the goods (so-called "made-in").
In particular, the operator must indicate the ISO code of the country of origin of the goods, identified according to the following criteria indicated by EU customs law:
Goods wholly obtained in a single country or territory shall be regarded as having their origin in that country or territory.
Goods the production of which involves more than one country or territory shall be deemed to originate in the country or territory where they underwent their last, substantial, economically-justified processing or working, in an undertaking equipped for that purpose, resulting in the manufacture of a new product or representing an important stage of manufacture.
As a result, it will be necessary for the operator to verify the existence of the information on their systems or implement a specific information collection procedure.
Finally, a further amendment concerns the operations carried out with the Republic of San Marino. In fact, since October 1st, 2021 it is no longer necessary to fill-in the Intrastat form for supplies to San Marino, not only in the case of issuing an electronic invoice, but also in the event that the obliged entity issues an invoice in paper format.
Francesco Pizzo
Lorenzo Ontano
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