diff --git a/app/Imports/Common/Items.php b/app/Imports/Common/Items.php
index f3e78b060..dbec14d0d 100644
--- a/app/Imports/Common/Items.php
+++ b/app/Imports/Common/Items.php
@@ -2,29 +2,17 @@
 
 namespace App\Imports\Common;
 
-use App\Abstracts\Import;
-use App\Http\Requests\Common\Item as Request;
-use App\Models\Common\Item as Model;
+use App\Imports\Common\Sheets\Items as Base;
+use App\Imports\Common\Sheets\ItemTaxes;
+use Maatwebsite\Excel\Concerns\WithMultipleSheets;
 
-class Items extends Import
+class Items implements WithMultipleSheets
 {
-    public function model(array $row)
+    public function sheets(): array
     {
-        return new Model($row);
-    }
-
-    public function map($row): array
-    {
-        $row = parent::map($row);
-
-        $row['category_id'] = $this->getCategoryId($row, 'item');
-        $row['tax_id'] = $this->getTaxId($row);
-
-        return $row;
-    }
-
-    public function rules(): array
-    {
-        return (new Request())->rules();
+        return [
+            'items' => new Base(),
+            'item_taxes' => new ItemTaxes(),
+        ];
     }
 }
diff --git a/app/Imports/Common/Sheets/ItemTaxes.php b/app/Imports/Common/Sheets/ItemTaxes.php
new file mode 100644
index 000000000..3f77a71f4
--- /dev/null
+++ b/app/Imports/Common/Sheets/ItemTaxes.php
@@ -0,0 +1,34 @@
+<?php
+
+namespace App\Imports\Sales\Sheets;
+
+use App\Abstracts\Import;
+use App\Http\Requests\Common\ItemTax as Request;
+use App\Models\Common\Item;
+use App\Models\Sale\ItemTax as Model;
+
+class InvoiceItemTaxes extends Import
+{
+    public function model(array $row)
+    {
+        return new Model($row);
+    }
+
+    public function map($row): array
+    {
+        $row = parent::map($row);
+
+        $row['tax_id'] = $this->getTaxId($row);
+
+        if (empty($row['name']) && !empty($row['item_name'])) {
+            $row['name'] = $row['item_name'];
+        }
+
+        return $row;
+    }
+
+    public function rules(): array
+    {
+        return (new Request())->rules();
+    }
+}
diff --git a/app/Imports/Common/Sheets/Items.php b/app/Imports/Common/Sheets/Items.php
new file mode 100644
index 000000000..53fa519df
--- /dev/null
+++ b/app/Imports/Common/Sheets/Items.php
@@ -0,0 +1,29 @@
+<?php
+
+namespace App\Imports\Common\Sheets;
+
+use App\Abstracts\Import;
+use App\Http\Requests\Common\Item as Request;
+use App\Models\Common\Item as Model;
+
+class Items extends Import
+{
+    public function model(array $row)
+    {
+        return new Model($row);
+    }
+
+    public function map($row): array
+    {
+        $row = parent::map($row);
+
+        $row['category_id'] = $this->getCategoryId($row, 'item');
+
+        return $row;
+    }
+
+    public function rules(): array
+    {
+        return (new Request())->rules();
+    }
+}