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.

Unlike most of the rest of the EU member states, France does not require a separate ESL. Instead, details are provided through the French Intrastat DEB filing.

When should French ESLs be filed?

Transactions are filed in France on a monthly basis in the Intrastat filing.

Latest French news

France ends Saisonnier VAT returns

September 23, 2018

France has withdrawn the Saisonnier VAT reporting regime, which only required intermittent providers of taxable supplies to file VAT returns. Typically this was event...

VAT Reporting update 18.4.1

May 1, 2018

Overview This release is a maintenance release of the VAT Reporting application for the month April. It includes changes to reports, modifications and bug....

Digitisation of VAT Reporting

April 5, 2018

European countries are increasingly demanding detailed electronic VAT transactional reporting from businesses to help them efficiently track tax due and reduce significant tax evasion....