What is INTRASTAT?

INTRASTAT lists (elenchi riepilogativi) summarise the services you sell to businesses in other EU countries. Each list shows your client's VAT number and country, and the amount you invoiced them in the period. The authorities use the data for tax checks and for EU trade statistics. You need them if you invoice EU businesses, usually every quarter. Xolo prepares and files them for you on every plan. Filing a list doesn't involve paying any tax. It's a report, not a payment.

Who has to file INTRASTAT lists?

You file them if you sell services to businesses registered for VAT in another EU country. These are the clients you invoice without VAT, under the reverse charge (inversione contabile). The rule applies in both the Forfettario (flat-rate regime) and the Semplificato (simplified regime). You don't file them for private clients, or for clients outside the EU, such as the UK or the US. Lists for purchases from EU suppliers are only needed above €100,000 of services, or €2 million of goods, a quarter.

How often do you file, and by when?

Most freelancers file every quarter. If your services to EU businesses go over €50,000 in a quarter, you file every month instead. Each list is due by the 25th of the month after the period, or the next working day if the 25th isn't one. You only file for periods in which you invoiced EU businesses. For quarterly lists, the deadlines from 2026 to January 2027 are:

Do you need to do anything or pay anything?

No. Xolo prepares and files your INTRASTAT lists for you, using the invoices you create in the Xolo platform. You don't need to fill in a form, sign anything or pay a fee. Your EU invoices just need your client's correct VAT number, which you add when you create the client. Xolo takes care of the rest, every quarter.

Is INTRASTAT included in your Xolo plan?

Yes. INTRASTAT declarations are included in every Xolo plan, Forfettario or Semplificato, monthly or annual.