The Italian authorities have officially increased the threshold that triggers the obligation to submit monthly Intrastat returns for intra-Community acquisitions of goods.
According to the DETERMINAZIONE DIRETTORIALE published in early February 2026, this measure applies to transactions carried out from January 1, 2026, with the first impact on returns filed in February 2026.
The threshold has been raised from EUR 350,000 to EUR 2,000,000 per quarter, based on the previous four quarters.
In practice, only businesses that exceed EUR 2 million in intra-Community acquisitions of goods in a given quarter will now be required to file monthly returns.
This change aims to reduce the reporting burden for companies with limited intra-Community trade flows.
