Italian Intrastat / EC Sales list
Intrastat is a system used to gather data and produce statistics on goods movements between member countries of the European Union (EU). In Italy, Intrastat declarations serve both statistical and fiscal functions, often referred to as combined Intrastat-ESL.
Get informed in everything that is related to Intrastat and ESL reports in Italy in our comprehensive guide below.
Italian Intrastat
Intrastat Reporting Requirements and Frequency:
For Intra-Community goods acquisitions:
Monthly reporting is required if the total exceeds EUR 200,000 in any of the last four quarters.
If the threshold isn’t surpassed, there’s no need to submit an Intrastat.
For Intra-Community service acquisitions:
Submission is compulsory monthly if the total exceeds EUR 100,000 in at least one of the previous four quarters.If this threshold isn’t reached, Intrastat declarations aren’t necessary.
For intra-EU goods supplies and service provisions:
Intrastat declarations should be filed monthly. However, if the value of intra-EU operations in the previous four quarters hasn’t surpassed EUR 50,000 for either goods or services, quarterly reporting is permissible.
If the EUR 50,000 limit is surpassed in any quarter, monthly filing becomes mandatory from the subsequent month.
Monthly |
25th day of the month following the reporting period |
Quarterly |
25th day of the month following the reporting period |
For those who submit monthly Intrastat declarations, the reporting of statistical data is optional unless the total surpasses EUR 100,000 in any of the preceding four quarters.
In Italy, Intrastat/ESL returns should be filed by the 25th day of the month following the reporting period. If this deadline falls on a weekend or public holiday, it’s extended to the following business day.
Last Updated: 11/08/2023
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