French EC Sales Lists (ESL)
If a French VAT registered business, resident or non-resident, is selling goods or services (since the 2010 VAT Package) to other VAT registered companies in Europe, then reporting of the transaction must be submitted.
When should French ESLs be filed?
Transactions are filed in France on a monthly basis in the Intrastat filing.
Need a fiscal representative in France?
Non-EU businesses selling in France 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 French VAT compliance?
Researching French 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.
- French VAT registration
- French VAT returns
- French VAT rates and VAT compliance
- France VAT invoice requirements
- French VAT reverse charge
- French consignment and call off stock
- French VAT recovery
- French Intrastat DEB
- French EC Sales Lists (ESL)
- France SAF-T
- French e-invoicing reporting
- Fiscal representative in France
- EU VAT on digital services
- Czech Republic
- United Kingdom