French DEB and DES returns (Intrastat & ESL)

French Intrastat (DEB)

The French DEB and DES returns are always filed on a monthly basis. They combine intrastat and ESL filings to report the movement of goods across EU borders when arriving and leaving France as well as sales and purchases to other EU VAT registered businesses.

French VAT registered businesses both inside and outside of the EU are required to provide the additional reports every month alongside their VAT returns if they exceed the arrival or dispatch threshold.

From 1st January 2022 the Intrastat reporting is set to change. The DEB will be rescinded and replaced by two separate procedures, a statistical survey on intra-EU trade in goods and a recapitulative VAT statement covering intra-EU supply of goods.

The monthly statistical survey will produce confidential information to be used for statistical purposes only. Secondly the recapitulative VAT statement will produce tax information to be sent to the DGFIP and shared with other EU member states tax authorities.

In Addition there will be some extra lines added to the survey and code changes

When should French Intrastat (DEB) be reported?

If a resident or non-resident company moves goods across the French national border to or from other EU countries, they will be required to report French Intrastat DEB is they exceed the threshold of €460,000 for arrivals or dispatches.

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 being imported or exported from from Europe.

What information is required in a French DEB Filing?

Every movement of goods across the French border to/from another EU country must be listed. This should include the trade classification, value, quantity, weight, commodity code and country of arrival or dispatch.

French Intrastat DEB should be filed before the 10th of every month following the month the goods where imported/exported to France or face large fines by the tax administration.

The number of the line you are inputting. Each transaction resides on it’s own line

the 8-digit code number indicated in the Intrastat nomenclature

You must list the Member State of dispatch of the goods dispatched to France, or the Member State of arrival of the goods dispatched from France.

You must list the value of the invoice for the purchased or sold goods in EUR only

Codes determine what type of transaction you are reporting and can range from a general sale to sample goods or leasing equipment.

Statistical value is the value at the border of the reporting country, including all costs for transportation.

Weight of goods without the packaging

Only if used: number of items, number of m2, m3, pairs, dozens

Can range from purchase/sale, return of goods, supply free of charge, acquisition/supply with a view to processing, repair, or maintenance, acquisition/supply after processing, repair or maintenance.

The incoterms used for the shipment

How the goods where dispatched from France or delivered to France.

Only required for Arrivals. Where the goods originated. 

Only required for sales. Must include the VAT number of the business involved in the intra-community purchase of the goods from France.

Late Fees & Penalties

The penalties for filing late are quite excessive for DEB. You would be charged EUR 750 for late filing or EUR 1,500 if you fail to file before the penalty notice has been given. In addition Omissions or inaccuracies on Intrastat return are sanctioned by a € 15 fine per missing/wrong data with a maximum of € 1,500 per Intrastat return.  A € 1,500 may also apply if a taxable person refuses to provide information or documents to the French authorities.