FranciaManual

Tutto quello che hai bisogno di sapere sull’IVA in Francia.

French DEB and DES returns (ESL and Intrastat)

Due date and frequency of French DEB and DES returns

DEB and DES returns are always filed on a monthly basis. Quarterly VAT reporting is not allowed irrespective of the threshold or frequency of filing of the VAT return.

  • Frequency of filing rules

    • Monthly
      Standard reporting period.
    • Quarterly
      Not applicable
  • Due date rules

    • Monthly
       10th working day of the month following the reporting period.

For the calculation of the due date, Saturdays are considered as working days.

The French tax authorities publish a calendar every year with the applicable DEB and DES deadlines."

French Intrastat 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.

  • Type of Intrastat
    DES simple
  • Dispatches
    Required from first IC-supply of services
  • Arrivals
    Not applicable
  • Type of Intrastat
    DES detailed
  • Dispatches
    Not applicable
  • Arrivals
    Not applicable
  • Type of Intrastat
    DEB simple
  • Dispatches
    Required from first IC-supply of goods
  • Arrivals
    N/A. Always detailed if threshold exceeded
  • Type of Intrastat
    DEB detailed
  • Dispatches
    €460,000
  • Arrivals
    €460,000

Specific DEB and DES scenarios in France

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)

For more information, see page 75 on DEB/DES manual published by the authorities."

French nil and corrective 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.

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)

  • Change in the value

    • Criteria according to value
      Change below €8,000
    • Correction requirements
      No correction required
    • Criteria according to value
      Change above €8,000
    • Correction requirements
      Correction required
  • Change in details other than the value

    • Criteria according to value
      Initial value below €16,000
    • Correction requirements
      No correction required
    • Criteria according to value
      Initial value above €16,000
    • Correction requirements

      Line “-“ on all information in the return

      Line “+” only on information to be amended

Corrective returns on Dispatches (DEB and DES)

  • Change in the value, regime or VAT number

    • Criteria according to value
      Change below €8,000
    • Correction requirements

      Line “-“ on all information in the return

      Line “+” only on information to be amended

    • Criteria according to value
      Change above €8,000
    • Correction requirements

      Line “-“ on all information in the return

      Line “+” only on information to be amended

  • Change in details other than the value

    • Criteria according to value
      Initial value below €16,000
    • Correction requirements
      No correction required
    • Criteria according to value
      Initial value above €16,000
    • Correction requirements

      Line “- “ on all information in the return

      Line “+” only on information to be amended

Penalties on DEB or DES returns in France

Missing a DEB or DES return triggers a penalty of €750 if filed within the first 30 days following the deadline and €1,500 if filed after that date.

Regarding missing data on submitted returns, every box not completed in the DEB or DES return will be fined with €15, with a maximum penalty of €1,500 Euros.

In practice, however, these penalties are often not applied.

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