By the entering into force of the Decree called “Milleproroghe” (DL 244/2016) the INTRA-2 bis forms for Intra-EU purchases and INTRA-2 quater for services received from EU subjects should be filled and submitted again, differently from the provisions of DL 193/2016 that abolished such duty for INTRA purchases.
By the press release of March 16, 2017, the Italian Tax Office Agenzia delle Entrate and the Italian Customs Office inform that such fulfilments are due again from the reference month of February, i.e. within March 27, 2017. Considered the short time available, any delay won’t be subject to penalties.
It is then important to point out that Agenzia delle Entrate, Agenzia delle Dogane, Agenzia dei Monopoli and Istat are working together to simplify the duty as provided by Law 19/2017, in order to reduce the obliged subjects and the type of INTRA declarations to be submitted.