Example

I’m in our Italian entity.

We place a customer order to a customer in France with Direct delivery from our supplier in Poland. A classic Triangulation with Italy as a middleman. The goods are sent from the Polish supplier to directly to our French customer without passing the Italian border.

In a standard Intrastat solution this should not be reported in the Intrastat report neither acquisitions or deliveries.

According to Italy they are referring to the following rule:

UE1 vende al promotore ITA che vende a UE2 - Merce va da UE1 a UE2 - Trasporto a cura di UE1

ITA riceve Ft da UE1 N.I. e la integra
ITA fa Ft N.I. art. 41 designando debitore di Iva UE2
ITA Si Intrastat Acquisti e Cessioni

and say that the transactions after receiving/sendning the invoice should be in the Intrastat reports.