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.
Latest Italian news
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...
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...
October 24, 2018
Italy has eased the reporting deadline for the roll out of B2B and B2C SdI real-time invoice reporting from 1 January 2019, and provided a...
- Italian VAT registration
- Italian VAT returns
- Italian VAT rates and VAT compliance
- Italian VAT invoice requirements
- Italian VAT reverse charge
- Italy consignment call-off stock VAT
- Italian VAT recovery
- Italian intrastat
- Italian EC sales lists (ESL)
- Italian Spesometro Declaration
- Italy SdI real-time e-invoices
- Czech Republic
- United Kingdom