French ESL and Intrastat Returns
Due date and frequency of French ESL returns
ESL 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. The French ESL returns are due in case intra-Community supplies of goods or services are made in a period.
The ESL returns for goods are also known as état récapitulatif des livraisons de biens intra-UE in the local language. As for the European Sales Listing for services, this is known as declaration des échanges de services or DES in local language. These are two different returns in the French VAT compliance system.
The obligation to submit an ESL arises once intra-Community supplies are first made from France. You should then file for each applicable French reporting period in which such supplies are reportable and check the official calendar for the frequency and deadline applicable to your case.
Frequency of filing rules
Due date rules
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 ESL and DES deadlines.
Specific ESL scenarios in France
The most usual transactions codes in the French ESL:
French nil and corrective ESL returns
If there are no intra-Community supplies to be reported in a given period, a French nil ESL is NOT due.
Where the information reported in the ESL return is incorrect or incomplete, a corrective return must be submitted as soon as the incorrection is known.
Penalties on ESL returns in France
Missing an ESL 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.
French Intrastat returns
Intrastat 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.
The Intrastat return is also known as EMEBI in the local language (enquête mensuelle statistique sur les échanges de biens intra-UE).
French Intrastat thresholds
In principle, Intrastat return must be submitted only by those taxpayers performing intra-Community transactions in France and that are part of the sample list of companies selected by the authorities for submitting the Intrastat return.
In the past, detailed statistics return had an exemption threshold of EUR 460,000 applying both to Arrivals and Dispatches flow. However, these thresholds are not used anymore, according to the official information. Businesses must not submit spontaneously an Intrastat return, but only upon receiving a letter from the authorities requesting to start submitting the return.
