1. VAT in Europe
3. VAT in France
5. VAT Returns in France
7. French ESL and Intrastat returns

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.

• Frequency of filing rules

• • Monthly
    Standard reporting period.
  • Quarterly
    Not applicable

• Due date rules

• • Monthly
     10^th 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 ESL and DES deadlines.

Specific ESL scenarios in France

The most usual transactions codes in the French ESL:

• Scenario
  Reporting requirement
• Correction of the initial movement of stock reported in case of returned goods within 12 months
  Code 10
• Movement of own stock
  Code 20
• Intra-Community supply taxable in the country of arrival
  Code 21
• Commercial regularization reducing the value (discount, return, etc.)
  Code 25
• Commercial regularization increasing the value
  Code 25

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. 

Specific Intrastat scenarios in France

These are the most usual transactions codes in the French Intrastat return:

• Scenario
  Reporting requirement
• Intra-Community supply of goods and transfer

  Dispatches: Regime 21

• Other dispatches: custom work 
  Dispatches: Regime 29
• Intra-Community acquisitions of goods
  Arrivals: Code 11
• Other arrivals (custom work, purchases under franchise de TVA regime, etc.)
  Arrivals: Code 19

For more information, see the Intrastat manual published by the authorities.

French nil and corrective Intrastat returns

If there are no intra-Community transactions to be reported in a given period, a nil Intrastat return must be filed. The option "mois sans réponse statistique" should be ticked.

Where the information reported in the Intrastat return is incorrect, a corrective return may be required depending on the value reported. The following table summarizes the correction requirements:

Corrective returns

• 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

All physical movement of goods not reported within the corresponding period must be submitted in a complementary Intrastat return.

Finally, the following scenarios require to delete the Intrastat return submission and submit a new one from the beginning:
-          Error on the year of reporting.
-          Error on the VAT number of the taxpayer submitting the return.
-          Error consisting of a double reporting of a flow.

Penalties on Intrastat returns in France

Missing an Intrastat return may trigger a penalty of EUR 75 to EUR 150. If the lack of submission is repeated, the penalty might be up to EUR 1,500.

The same penalties may be applied in case of omissions or incorrections within an Intrastat return submitted for a period.

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