France confirms Intrastat and ESL returns deadlines for 2022

Intrastat and ESL returns in France must be submitted no later than the 10th working day of the month. Also, it is only possible to submit them the once the reporting period is ended – for ex. January 2022 ESL return can only be submitted from the 1st February.

Intrastat and ESL returns in France must be submitted no later than the 10th working day of the month following the reporting period.

Intrastat and ESL returns were recently introduced in France, after splitting DEB return into these two new reporting obligations starting January 2022 reporting period.

Intrastat is also known now as EMEBI (« enquête mensuelle statistique sur les échanges de biens intra-UE »), and ESL is known as « état récapitulatif TVA » in French language.

First Intrastat and ESL returns in France, corresponding to January 2022 reporting period, must be submitted no later than 11th February, 2022.

Since deadlines are calculated based on working days calendar in France, it will be useful to check Intrastat and ESL official calendars published by the French authorities:

• You will find Intrastat calendar for 2022 published here.
• You will find ESL calendar for 2022 published here.