Build INTRASTAT Elenchi Riepilogativi (INTRA-1 / INTRA-2)
Skill: Convert intra-EU movements into the INTRASTAT elenchi riepilogativi
Region: Italy (Italia) Category: Tax / Statistics — operazioni intracomunitarie Does: Takes intra-EU movements of goods and services and produces the elenchi riepilogativi INTRASTAT (modelli INTRA-1 for cessioni/services rendered, INTRA-2 for acquisti/services received) submitted telematically to the Agenzia delle Dogane e dei Monopoli (ADM) for fiscal and statistical reporting. Standard: Agenzia delle Dogane — modelli INTRA-1/INTRA-2 (tracciato telematico, scambio dati EDI/SdI ADM)
INTRASTAT reports intra-EU trade. Following the 2018–2022 simplifications, the acquisti (INTRA-2 bis goods) returns are now largely statistical-only above thresholds; services received (INTRA-2 quater) follow their own thresholds; cessioni di beni (INTRA-1 bis) and services rendered (INTRA-1 quater) remain fiscal+statistical. Filing is monthly or quarterly depending on quarterly transaction volumes, due by the 25th of the following period. Confirm current thresholds and the ADM tracciato before sending.
When this applies
| Modello | Section | Reports |
|---|---|---|
| INTRA-1 bis | beni | intra-EU supplies of goods (cessioni) |
| INTRA-1 ter | beni | corrections to prior cessioni |
| INTRA-1 quater | servizi | services rendered to EU customers |
| INTRA-1 quinquies | servizi | corrections to prior services rendered |
| INTRA-2 bis | beni | intra-EU acquisitions of goods (acquisti) — statistical |
| INTRA-2 ter | beni | corrections to prior acquisti |
| INTRA-2 quater | servizi | services received from EU suppliers |
| INTRA-2 quinquies | servizi | corrections to prior services received |
Periodicity is monthly if quarterly intra-EU operations exceed the threshold (€50,000 for goods in a quarter), otherwise quarterly. Thresholds determine whether statistical data must be completed.
Input data required
| Input | INTRASTAT field |
|---|---|
| Filer Partita IVA, period, periodicity | testata: Partita IVA, Anno, Mese/Trimestre |
| Counterparty EU VAT number | Codice IVA controparte (state prefix + number) |
| Taxable amount (EUR) | Ammontare operazioni |
| Nature of transaction | Natura transazione (codice A/B) |
| Goods nomenclature | Codice NC8 (Nomenclatura Combinata) |
| Net mass / supplementary units | Massa netta, Unità supplementari |
| Statistical value, delivery terms, transport | Valore statistico, Condizioni consegna (Incoterms), Modalità trasporto |
| Country of destination/origin, province | Paese, Provincia |
| For services: service code, payment & supply mode | Codice servizio CPA, Modalità erogazione/incasso, Paese pagamento |
File structure
The telematic file is a fixed-record text/EDI file (or via the ADM/SdI channel) with a header record and detail records per section:
EDI INTRASTAT file (Agenzia delle Dogane)
├── Record di testata (soggetto obbligato: P.IVA, periodo, periodicità, sezioni presenti)
├── INTRA-1 bis records (one per cessione di beni)
│ P.IVA controparte | Ammontare | Natura | NC8 | Massa netta | U.S. | Valore stat. | Consegna | Trasporto | Paese dest. | Provincia origine
├── INTRA-1 quater records (services rendered: P.IVA controparte | Ammontare | Cod. servizio | Erogazione | Incasso | Paese pagamento)
├── INTRA-2 bis records (acquisti di beni — statistical)
└── INTRA-2 quater records (services received)
Amounts in whole EUR (rounded). The combined-nomenclature code (NC8) and nature-of-transaction codes follow the current EU Intrastat code lists adopted by ADM.
Calculation rules
Ammontare= taxable value of the operation in EUR, rounded to whole euro; multiple invoices to one counterparty/NC8/nature can be aggregated.Valore statistico(when due) is the value at the Italian frontier (FOB/CIF-adjusted per Incoterms) — required only when above the statistical thresholds.- Periodicity is set per section: goods and services are assessed separately against their thresholds.
- Corrections use the ter/quinquies sections referencing the original period and line.
Worked example (INTRA-1 bis — one cessione di beni, monthly)
Testata: P.IVA 01234567890 Periodo 2026-05 Periodicità M Sezione INTRA-1 bis
INTRA-1 bis riga 1:
Codice IVA controparte ........ DE811234567
Ammontare operazioni (EUR) ..... 15000
Natura transazione ............. 1 (vendita ferma)
Nomenclatura combinata (NC8) ... 84713000
Massa netta (kg) ............... 320
Unità supplementari ............ 40
Valore statistico (EUR) ........ 15200
Condizioni di consegna ......... EXW
Modalità di trasporto .......... 3 (trasporto stradale)
Paese destinazione ............. DE
Provincia di origine ........... MI
Transmitted to the Agenzia delle Dogane by the 25th of June; the same supply also appears (without VAT) in the FatturaPA / VAT ledgers as non imponibile art.41.
Validation checklist
- Correct model and section: INTRA-1 (cessioni/servizi resi) vs INTRA-2 (acquisti/servizi ricevuti)
- Periodicity (monthly/quarterly) correct per the current thresholds, for goods and services separately
- Counterparty EU VAT number valid (state prefix), confirmed via VIES
-
Ammontarein whole EUR; aggregation by counterparty/NC8/nature consistent - Goods lines carry valid NC8, natura transazione, massa netta / unità supplementari
- Statistical fields (valore statistico, consegna, trasporto) completed when above thresholds
- Service lines carry the CPA service code and erogazione/incasso/paese pagamento
- Filed by the 25th of the following period to ADM; reconciles with the VAT ledgers / VIES
- Corrections use the ter/quinquies sections referencing the original period
Last updated: 2026-06-04 — confirm the active tracciato/schema version, codici, and Agenzia delle Entrate / SdI requirements against the current specifications before use.