As a result of the Determination of the Italian Customs and Monopolies Agency (Agenzia delle Dogane e dei Monopoli) dated 3 February 2026, no. 84415
VAT‑registered taxpayers are required to submit the INTRA‑2 bis forms on a monthly basis if the total quarterly amount of intra‑EU acquisitions of goods in at least one of the previous four quarters is equal to or greater than EUR 2,000,000.
The previous threshold was EUR 350,000.
The increased threshold applies starting from the submission of the recap lists of intra‑EU acquisitions of goods to be filed by 25 February 2026, and therefore beginning with the period relating to January 2026.
Paolo Fizzotti
Tax Advisor