Italian EC sales lists (ESL)

EC Sales Lists enable the European tax authorities to ensure that all companies trading with each other are making the same provision for Italian VAT.  The listings give details of taxable supplies made to other EU VAT registered companies.  The authorities can then cross check the VAT declared to ensure it is complete.


When do Italian EU Sales List reports have to be completed?

Like France, Italy is one of the few countries within the European Union not to require a separate EC Sales List declaration.  It captures all the relevant information in its Intrastat and High Value Transaction Reporting.

 When should Italian ESLs be filed?

All information captured in the Intrastat filing is due on the 15th of the month following the reporting period.


Latest Italian news

EU moves new B2C VAT liabilities to marketplaces 2021

December 12, 2018

On 12 December, the European Commission published details of a new rule which would make large online marketplaces responsible for calculating, collecting and remitting VAT on certain B2C cross-border transactions below €150. Where goods are imported by an EU or non-EU merchant, and then sold via a marketplace in another EU country..

Italy refuses SdI e-invoice launch delay

November 27, 2018

Italian Senators last week rejected two applications to delay the January 2019 introduction of SdI electronic invoice reporting for B2B and B2C transactions...

Italy SDI e-invoice update

November 23, 2018

The Italian tax office has provided further guidance on the 1 January 2019 extension of the Sistema di Interscambio (SdI) e-invoice reporting to B2C and B2B transactions...