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|