FranceManual

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

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.

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