ESL & Intrastat

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.

Type Period Value for last 4 Quarters Fiscal Statistical Deadline
Purchase Goods Monthly Above 350,000 EUR No Yes 25th
Purchase Goods Quarterly Below 350,000 EUR No No 25th
Purchase Services Monthly Above 100,000 EUR No Yes 25th
Purchase Services Quarterly Below 100,000 EUR No No 25th
Sale of Goods Monthly Above 50,000 EUR Yes No 25th
Sale of Goods Quarterly Below 50,000 EUR Yes No 25th
Services Provided Monthly Above 50,000 EUR Yes Yes 25th
Services Provided Quarterly Below 50,000 EUR Yes Yes 25th

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