Italy has raised the Intrastat acquisitions reporting threshold from €350,000 to €2 million for VAT‑registered businesses, effective 25 February 2026 for transactions in January 2026. The change, announced in Act No. 84415, keeps the INTRA‑2 bis form unchanged and is enabled by the country’s e‑invoicing platform and EU data‑exchange mechanisms.
From 25 February 2026, covering transactions carried out in January 2026.
The previous threshold was €350,000; the new threshold increases it to €2 million.
No, the form and its technical specifications remain unchanged (Act No. 493869/2021).
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