Italian EC Sales List & Intrastat Reporting

Menu

The Italian EC Sales List [ESL] must be filed each calendar month. Businesses can however opt for filing the Statement on a quarterly basis provided the intra-EU transactions do not exceed €50.000 within the past four quarters. The ESL has to be filed before the 25th day of the month following the reporting period [month/quarter] to which it relates. Italy is one of few countries who do not require a separate EC Sale List declaration within the European Union. All the relevant data is collected in it’s Intrastat and High Value Transaction Reporting.
TypePeriodValue for last 4 QuartersFiscalStatisticalDeadline
Purchase GoodsMonthlyAbove 350,000 EURNoYes25th
Purchase GoodsQuarterlyBelow 350,000 EURNoNo25th
Purchase ServicesMonthlyAbove 100,000 EURNoYes25th
Purchase ServicesQuarterlyBelow 100,000 EURNoNo25th
Sale of GoodsMonthlyAbove 50,000 EURYesNo25th
Sale of GoodsQuarterlyBelow 50,000 EURYesNo25th
Services ProvidedMonthlyAbove 50,000 EURYesYes25th
Services ProvidedQuarterlyBelow 50,000 EURYesYes25th