Intrastat 2026: New Threshold for Intra-EU Acquisitions of Goods

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With Director’s Determination No. 84415 of 3 February 2026, the Italian Customs and Monopolies Agency (ADM), in coordination with the Italian Revenue Agency and in agreement with ISTAT, introduced significant simplifications to Intrastat reporting obligations, with specific reference to the Intra 2-bis form relating to intra-EU acquisitions of goods.
These changes are part of the ongoing evolution of the European statistical system (MDE – Micro Data Exchange) and reflect the increasing use of electronic invoice data made available by the Italian Revenue Agency.

New operational threshold for the Intra 2-bis form (intra-EU acquisitions of goods)

As from Intrastat filings due by 25 February 2026, the obligation to submit the Intra 2-bis form on a monthly basis will apply only where, in at least one of the four preceding quarters, the total value of intra-EU acquisitions of goods was equal to or exceeded EUR 2,000,000.

The new threshold replaces the previous limit of EUR 350,000, resulting in a substantial reduction of statistical reporting obligations for a large number of businesses.

Practical impact for businesses

The increase in the threshold is justified by the statistical substitutability of data, made possible by the use of MDE information and electronic invoice data transmitted through the Italian Exchange System (SdI).

Intrastat forms and technical specifications

Any updates to the Intrastat forms and the related technical specifications will be announced through a specific notice published on the official website of the Italian Customs and Monopolies Agency.
Until further notice, the currently applicable Intrastat forms remain valid.

Submission methods for Intrastat returns

Through a subsequent notice, the Italian Customs and Monopolies Agency will communicate the date from which recapitulative statements of intra-EU supplies and acquisitions must be submitted exclusively via the ADM electronic channels.

In the meantime, businesses are required to:

  • continue using the currently available submission channels (ADM services and Entratel/Fisconline);

  • monitor the ADM website for updates regarding the exclusive use of customs electronic services.

Effective date of the new Intrastat rules for 2026

The new rules on thresholds and filing periodicity apply as from the Intrastat returns to be submitted by 25 February 2026, relating to:

  • acquisitions carried out in January 2026 (for monthly filers);

  • the first quarter of 2026 (for quarterly filers).

Intrastat compliance checklist for businesses

By 25 February 2026, businesses should:

  1. verify the value of intra-EU acquisitions of goods carried out in the four preceding quarters;

  2. assess whether the EUR 2,000,000 threshold has been exceeded;

  3. continue using the 2021 Intrastat forms, which remain in force;

  4. submit Intrastat returns through the electronic channels currently in use.

The changes introduced by ADM Director’s Determination of 3 February 2026 represent a significant simplification of Intrastat compliance, with a particularly positive impact on medium-sized businesses.
Our Firm remains available to assess the specific implications for each client and to provide support in reviewing Intrastat processes and ongoing compliance controls.