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 Article 40 DL 331/93 Application saying that :

Article 40(c) of DL 331/93 allows the Italian company to avoid Italian VAT on the transaction, as the goods are being delivered from Poland to France without physically entering Italy. It clarifies that the Italian company must report the intra-community acquisition in Italy, but it does not need to book VAT because the transaction is structured as a triangular transaction involving three countries, with VAT being handled by the relevant parties (Poland and France) rather than Italy.

In our testings we have made examples of both Taxable and Untaxable sales (Set on the Sales part) and in neither case the transactions are included in the Intrastat report.

Is there any special setting that needs to be done for this Direct delivery to make it appear in the Intrastat report or is this lacking in the Italian localization?