Italy
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Italian Instrastat
Italy
Italian Intrastat is a reporting system that requires businesses to submit statistical data on the movement of goods between France and other EU member states, while the EC Sales List is a report used to declare sales of goods and services to VAT-registered customers in other EU member states.
Italian intrastat / EC sales list
Intrastat and ESL returns are merged in Italy.
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Italian Intrastat is a system for collecting statistical data on the trade of goods between Italy and other EU member states.
The Italian EC Sales List is used for VAT reporting purposes to track sales of goods and services between VAT-registered businesses in Italy and other EU member states.​​
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Threshold:
If the EUR 50,000 limit is surpassed in any quarter, the business must switch to mandatory monthly filing from the subsequent month.
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VAT scope in Italy
VAT registration in Italy
VAT returns and refund in Italy
Italian reverse charge
Italian consignment or
call-off stock
Italian intrastat / EC sales list
When should Italian Intrastat/ EC sales list be filed?
It should be filed by the 25th day of the month following the reporting period.
