- Italy raised the INTRA-2 bis reporting threshold for intra-EU goods purchases from €350,000 to €2 million, effective for filings from 25 February 2026.
- The change applies to VAT-registered businesses and covers transactions from January 2026 onward.
- The INTRA-2 bis form and its technical specifications remain unchanged.
- Quarterly filing for INTRA-2 bis had already been abolished since 1 January 2022.
- Italy is using real-time e-invoicing and EU data exchange to streamline and reduce traditional Intrastat reporting obligations.
Source: vatcalc.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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