Conversion into law of the “Semplificazioni” Law Decree: INTRASTAT communications back to their original dead

Prepared by Alessia Zanatto e Caterina Arfilli

As highlighted in our Newsletter of the 8th of July 2022, on the 21st of June 2022 the Law Decree no. 73/2022 headed “Urgent measures regarding tax simplifications and the issue of work permit, State Treasury and further financial and social provisions” (the “Decree”) was published in the Official Gazette.

Article 3 of the Decree provided for the postponement to the end of the month following the one which the form refers to      – instead of the 25th day of the following month – of the deadline by which INTRASTAT communications set in Article 50, paragraph 6, Decree Law No. 331/1993 can be promptly transmitted to the Customs Agency.

With the approval of the conversion law no. 122 dated August 4th, 2022 (published on the Official Gazette dated August 19th, 2022, no. 193) of the Decree, this shift was amended and the original deadline of the 25th of the following month was restored.

Practical implications

INTRASTAT communications re July 2022 or third quarter 2022.

Starting from the INTRASTAT communication for July 2022 or the third quarter of 2022, the deadline of the 25th day of the month following the reference period becomes applicable again. Therefore, the deadline for filing the INTRASTAT of July will expire on the 25th of August.

Let’s Talk

For a deeper discussion, please contact:

Alessia Zanatto

PwC TLS Avvocati e Commercialisti