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
December 12, 2018
On 12 December, the European Commission published details of a new rule which would make large online marketplaces responsible for calculating, collecting and remitting VAT on certain B2C cross-border transactions below €150. Where goods are imported by an EU or non-EU merchant, and then sold via a marketplace in another EU country..
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France has withdrawn the Saisonnier VAT reporting regime, which only required intermittent providers of taxable supplies to file VAT returns.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...
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....
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