As per Directive 2006/112/EC of 28.11.2006 and Directive 2008/117/EC of 16.12.2008, and Determination of Revenue Agency prot.n. 493869 23.12.2021, it‘s mandatory to send to the Custom the declaration INTRA 1 and 2, monthly or quarterly depending on the volumes.
- Intra 1 for sales of goods and services (monthly if more than 50.000 €/month, otherwise quarterly)
- Intra 2 for purchases. Mandatory for purchases of goods if the volume is more than 350.000 € in a quarter or in one month, and mandatory for purchases of services if the volume is more than 100.000 € in a quarter or in one month.
The Intra 2 can be sent only monthly.
- The Intra 2 quarterly does not exist any more.
If you are interested, we will be happy to send you a power of attorney template that authorises us to create the above lists with the required data, process them and transmit them electronically to the Bolzano Customs Office. Transfer the template to your letterhead and complete it with all required data, stamp and signature.
If you consider that the rules are constantly evolving, it‘s surely better have a partner you can trust on, and that is always updated.
Contact us, we will be happy to advise you