pps@marosavat.com | +44 2037 693 728

MarosaVAT EU VAT Services

Specific DEB and DES scenarios

home / French VAT basics / Specific DEB and DES scenarios

manual France

Specific DEB and DES scenarios

Very often, the transactions reported in the DEB or DES return are standard sales from one taxable person to another. However, a number of scenarios have specific reporting requirements:

 Scenario

 Reporting requirement

 Sample goods. These are movement of goods  for exhibition or marketing purposes.

 Dispatches: Regime 21

 Arrivals: Regime 11 (nature of transaction 12)

 Goods for leasing

 Nature of transaction: Code 14

 Goods returned to sender

 Nature of transaction: Code 21

 Goods replaced by previously returned goods

 Nature of transaction: Code 22

 Goods temporary placed in the country

 Statistical regime: Code 2

 Goods in the country for repairing or  refurbishment

 Statistical regime: Code 3

 Goods returned after being processed or  repaired

 Statistical regime: 5

 Goods for consignment stock

 Dispatches: Regime 21

 Arrivals: Regime 11 (nature of transaction 12)