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French nil and corrective DEB and DES returns

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French nil and corrective DEB and DES returns

Nil DEB and DES returns

If there are no intra-Community transactions to be reported in a given period, a nil DEB or DES return must be filed. The option ´mois sans déclaration´ should be ticked.

Corrective DEB and DES returns

Where the information reported in the DEB or DES return is incorrect, a corrective return may be required depending on the value reported. The following table summarizes the correction requirements:

Corrective returns on Arrivals (only DEB)

 Data to be corrected

 Criteria according to  value

 Correction requirements

 Change in the value

 Change below €8,000

 No correction required

 Change above €8,000

 Correction required

 Change in details other than  the value

 Initial value below €16,000

 No correction required

 Initial value above €16,000

 Line “-“ on all information in  the return

 Line “+” only on information  to  be amended

 

Corrective returns on Dispatches (DEB and DES)

 Data to be corrected

 Criteria according to value

 Correction requirements

 Change in the value, regime  or VAT number

 Change below €8,000

 Line “-“ on all information in  the return

 Line “+” only on information  to be amended

 Change above €8,000

 Line “-“ on all information in  the return

 Line “+” only on information  to be amended

 Change in details other than  the value

 Initial value below €16,000

 No correction required

 Initial value above €16,000

 Line “-“ on all information in  the return

 Line “+” only on information  to be amended

The corrective DEB or DES return must be filed electronically through the portal of the French customs authorities.