By Decision No. 84415 of 3 February 2026, the Italian Customs and Monopolies Agency introduced significant simplifications to Intrastat obligations, with particular reference to the Intra 2-bis form relating to intra-Community acquisitions of goods.
As from the returns to be filed by 25 February 2026, the obligation to submit the Intra 2-bis form on a monthly basis applies only where, in at least one of the previous four quarters, the value of intra-Community acquisitions of goods has reached or exceeded EUR 2,000,000. This new threshold replaces the former limit of EUR 350,000, resulting in a substantial reduction in statistical reporting requirements for many businesses.
ASD Group supports companies in assessing the impact of this reform, verifying whether the new thresholds are exceeded, managing Intrastat obligations, and optimising compliance processes in Italy and across Europe. Contact our teams. They are available to ensure secure reporting and to adapt procedures in line with regulatory developments.
Source: Agenzia delle Dogane e dei Monopoli (pdf in Italian)
