French Intrastat DEB
French VAT registered businesses, both resident and non-resident, will be required to submit additional reporting on the movement of goods across EU borders. These are in addition to VAT returns. These ‘Intrastat’ or DEB filings list the movement of goods across national borders. As well as sales and purchases to other companies, it includes movements of goods by the same company.
When do French Intrastat DEB reports have to be completed?
If resident or non-resident companies move goods across the French national border to or from other EU countries, there may be a requirement to complete monthly Intrastat declarations.
Intrastat filings list the goods sent out of France as ‘dispatches’, as well as goods brought into France as ‘arrivals’. Intrastat does not apply if the goods are coming in from outside of Europe (‘imports’) or being sent out of the EU (‘exports’).
What are the French Intrastat DEB reporting thresholds?
Intrastat returns only need to be completed once the reporting thresholds are exceeded. The threshold for French Intrastat arrivals is €460,000. The threshold for French Intrastat dispatches is €460,000 too. Intrastat and EC Sales list are combined in France.
What information is included in a French Intrastat DEB filing?
Each movement of goods across the French national border to/from another EU country must be listed. This shipment lists should include the trade classification, value, quantity, weight, commodity code and country of arrival or dispatch.
When should French Intrastat DEB be filed?
Monthly Intrastats should be filed by the 10th of the month following the movements. There may be minor infringement penalties (€1,500) for late filings.
Latest French news
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France has withdrawn the Saisonnier VAT reporting regime, which only required intermittent providers of taxable supplies to file VAT returns.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....
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....