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Italian Intrastat summary lists: who files them, monthly or quarterly

VAT-registered businesses that supply goods or services to taxable persons in another EU member state, or buy goods and services from them, file the Intrastat summary lists electronically with the Customs Agency (Agenzia delle Dogane) by the 25th of the month after the period concerned. The period is quarterly if, over the previous 4 quarters and for each category of transaction, the quarterly total did not exceed 50,000 euros; otherwise it is monthly.

Up to date for 2026 — verified on September 24, 2026Official procedure, no printed formGuide: about 40 min

This content is part of the path: Selling abroad with Italian VAT· Step 7 of 9· Next step: Italian declaration of intent: buying VAT-free as a habitual exporter

Deadlines

25th of the month after the period concerned
Electronic filing with the Customs Agency, for each month or quarter depending on the frequency that applies

Documents to prepare

  • Invoices for the period's intra-EU sales and purchases
  • The quarterly total of each category of transaction over the previous 4 quarters
  • The INTRASTAT forms and instructions published on the Customs Agency's website
  • Registration with Entratel or Fisconline, or a registered intermediary
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • VAT-registered businesses making intra-EU supplies of EU goods to taxable persons established in another member state
  • VAT-registered businesses supplying services to taxable persons in another member state, other than those covered by the exceptions of Articles 7-quater and 7-quinquies of Presidential Decree 633/1972
  • VAT-registered businesses making intra-EU acquisitions of EU goods from taxable persons in another member state
  • VAT-registered businesses buying services (Article 7-ter of Presidential Decree 633/1972) from taxable persons in another member state

Worked example

Meccanica Ferri srl moves from quarterly to monthly lists

Meccanica Ferri srl sells components to German business customers. Over the previous 4 quarters its intra-EU supplies never exceeded 50,000 euros a quarter, so at the start of 2026 it files its list of supplies quarterly. In April 2026, however, supplies for the second quarter reach 62,000 euros and cross the threshold. From the following month, May, the company switches to monthly filing and, for April, files a monthly list marked accordingly by 25 May 2026. Its purchase lists are assessed separately, because the threshold applies to each category of transaction.

How to fill it in, step by step

  1. Identify the period's intra-EU transactions: goods and services supplied to taxable persons in other member states, and goods and services bought from them.
  2. For each category of transaction, check the quarterly totals of the previous 4 quarters: up to 50,000 euros the frequency is quarterly, above it is monthly.
  3. If you started trading less than 4 quarters ago, run the check on the quarters that have already passed.
  4. Download the INTRASTAT forms from the Customs Agency's website, where they are published.
  5. Send the lists electronically by the 25th of the month after the period, yourself or through a registered intermediary; if you are registered with Entratel or Fisconline you can use those channels.
  6. If you cross 50,000 euros during a quarter, switch to monthly filing from the following month and file marked lists for the months already elapsed.

Good to know

  • The 50,000-euro threshold is assessed separately for each category of transaction: a business can file one list quarterly and another monthly.
  • A business entitled to quarterly filing can opt for monthly filing, but for the whole calendar year.
  • The lists go to the Customs Agency, not to the Agenzia delle Entrate: the forms and instructions are published on the Customs website.
  • Businesses registered with the Agenzia delle Entrate's Entratel or Fisconline services can also use them to send Intrastat lists.
  • The rules were the subject of a decision by the Director of the Customs and Monopolies Agency of 3 February 2026, taken jointly with the Agenzia delle Entrate and in agreement with Istat: check the instructions in force on the Customs website.

Common mistakes

  • Testing the 50,000-euro threshold against all transactions combined instead of each category.
  • Staying on quarterly filing after crossing the threshold mid-quarter, instead of switching to monthly from the following month.
  • Forgetting, after switching to monthly, the marked lists for the months of the quarter already elapsed.
  • Including services covered by the exceptions of Articles 7-quater and 7-quinquies of Presidential Decree 633/1972.
  • Looking for the forms on the Agenzia delle Entrate's website, which refers you to the Customs site.

Frequently asked questions

When are Intrastat lists due?

By the 25th of the month after the period concerned, month or quarter, filed electronically with the Customs Agency.

Monthly or quarterly?

Quarterly if, over the previous 4 quarters and for each category of transaction, the quarterly total did not exceed 50,000 euros; monthly in every other case. A quarterly filer can opt for monthly filing for the whole calendar year.

What if I cross the threshold during a quarter?

You switch to monthly filing from the month after the one in which you crossed the limit and, for the months already elapsed, file summary lists marked accordingly.

Who can send them?

The business itself or a registered intermediary. Businesses registered with the Agenzia delle Entrate's Entratel or Fisconline services can also use those channels.

Go further

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Official sources

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