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.
Latest French news
January 25, 2019
The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies. The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states.
January 09, 2019
The EU VAT Directive has been updated from 1 January 2019 to introduce a voluntary generalised reverse charge measure on domestic transactions in member states.
December 28, 2018
Following agreement by EU member states to permit cutting the VAT rate on e-books and online journals to match the reduced/zero rating permitted on their paper-based equivalents, the following countries have already announced reductions...
- 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
- EU VAT on digital services
- Czech Republic
- United Kingdom