FranceManual

Value Added Tax in local language is "Taxe sur la valeur adjoute"

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

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