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French DEB and DES thresholds

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French DEB and DES thresholds

Only the Declaration d´Echanges de Biens has an exemption threshold and it only applies on the Arrivals flow. There is no need to report incoming services in the Declaration Europeen de Services (DES). Regarding the outgoing transactions, a DEB or DES needs to be submitted as soon as the first intra-Community supply of goods or services is made. Although there is no exemption threshold on the supply of goods, a more detailed return needs to be filed when exceeding a given threshold.

The threshold to for detailed DEB returns on dispatches is €460,000. There is no need to file a DEB return for arrivals until you reach the €460,000, at which point a detailed DEB is required on a monthly basis.

This threshold is calculated separately for each flow over a period of a calendar year. A business will continue to file DEB returns until the threshold has not been exceeded in the previous calendar year. For example, if a company makes a one-off IC-acquisition of goods for a value of €500,000 in March 2016, DEB returns are due until the December 2017 DEB return is filed.

 

 Dispatches

 Arrivals

 DES simple

 Required from first IC-supply of services

 Not applicable

 DES detailed

 Not applicable

 Not applicable

 DEB simple

 Required from first IC-supply of goods

 N/A. Always detailed if threshold  exceeded

 DEB detailed

 €460,000

 €460,000