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.

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