The Customs and Monopolies Agency, in conjunction with the Revenue Agency and the National Institute of Statistics (ISTAT), has established, through Decision No. 84415 of 3 February 2026, an increase in the threshold for the submission of forms relating to Intra-Community purchases of goods (INTRA-2 bis forms) on a monthly basis.
The increase in the threshold means that VAT-registered persons whose total quarterly value of Intra-Community purchases of goods, in at least one of the previous four quarters, is equal to or exceeds €2,000,000.00 are required to submit INTRA-2 bis forms on a monthly basis.
The previous threshold was set at €350,000.00.
The amendment takes effect in relation to the lists submitted for transactions carried out from 1 January 2026, to be reported by 25 February 2026.
