The French EC Sales List (ESL) is combined with the French Intrastat DEB reporting and does not require a separate submission like most other EU countries. The ESL and Intrastat are combined and is only required in addition to the French VAT returns if the arrivals or dispatches exceed €460,000.
Once qualified the ESL must be filed monthly before the 10th of the month following the movements. The thresholds apply only to b2b distance sales to other VAT registered businesses within Europe.
You can check the validity of a customers VAT number by using the European Commission VIES checker.
DEB in French is “Declaration d´Echanges de Biens”
The DEB reports the b2b cross-border transactions on arrivals or dispatches above €460,000