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.


Need help with your Italian VAT compliance?



Researching Italian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

Latest Italian news

Italy introduces VAT receipt lottery 2020

Nov 26, 2019

Italy is to follow Greece, Malta, Lithuania, Latvia, Slovakia and Portugal in introducing a VAT receipt lottery to help reduce undeclared VAT on sales to consumers

Italy precompleted VAT returns July 2020

Nov 3, 2019

Italy is proposing to offer resident VAT registered business pre-completed VAT returns from 1 July 2020. The measure has been introduced in a new law decree, gazetted on 26 October

Italy VAT update

Jul 14, 2019

Italy has enforced a range of VAT compliance measures from 28 June affecting SdI live invoice submissions and other issues