France merged Intrastat returns and European Sales Listings (ESL) into one single return. This return is split between goods and services. The Declaration d’Echanges de Biens (DEB) covers movements of goods from and to France and the Declaration Européenne de Services (DES) includes supplies of services to customers in other EU countries.
In all EU countries except France and Italy, Intrastat and ESL returns are two separate filings. Intrastat returns require detailed logistics and statistical data to be reported on all arrivals or dispatches of goods from or to another EU country. ESL returns require the net amount and VAT number of each client located in another EU country and receiving intra-Community goods or services. Some countries like Hungary, Poland or Spain also require the arrivals to be included in the ESL returns. ESL returns must be submitted from the first intra-Community supply of goods or services, but Intrastat returns are only due when a given threshold is exceeded.
French DEB and DES are a combination of ESL and Intrastat rules. DEB returns have thresholds only on the arrivals flow, there is no threshold for dispatches. DES returns do not have a threshold neither and they only report supplies of services, incoming services are not included in DES returns.