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 |
