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 a fiscal representative in Italy?

Non-EU businesses selling in Italy will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.

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. 

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