France – Intrastat / EC Sales list
Whenever goods are shipped from another EU Member State to France or dispatched from France to another EU Member State, you are obligated to furnish the Customs Authorities with comprehensive details regarding the cross-border movement of these goods.
Starting from 1st January 2022, in line with the EU Regulation n°2019/2152 from 27th March 2019 regarding European Business Statistics, France’s “Déclaration d’échanges de biens” (DEB) — which previously combined the VAT recapitulative statement for goods and a statistical declaration — has been divided into two separate declarations.
Learn more about Intrastat and ESL in France in our comprehensive guide below.
Intrastat & ESL Declarations
The “Intrastat” survey about intra-community goods transfers. The existing threshold of EUR 460,000 remains in effect for both dispatches and arrivals:
- An Intrastat declaration is required for arrivals once this threshold is surpassed.
- An Intrastat declaration is mandated for dispatches.
ESL
The declaration for the VAT recapitulative statement pertaining to intra-community goods transactions, referred to as “ESL”.
Businesses are required to submit the ESL every month, starting from the first euro, specific to a reference month and per declarant account. In cases where no trade occurs, a NIL Intrastat submission is compulsory.
This obligation covers mostly the following transactions:
- The cross-border trade of items governed by special rules (such as excise duties, artworks, etc.), even if this trade requires a subsequent administrative document.
- Items that undergo import procedures in France and are immediately delivered or transferred to another EU Member State.
- EU goods sent to another EU Member State and then exported from that state.
- Products from non-EU countries that first clear customs in another EU Member State and subsequently enter France.
- EU products dispatched from France to another EU Member State and then exported from the latter, with export procedures managed in that second Member State. These products need to have their dispatch from France declared.
EU goods shipped from another EU Member State to France, where if they’re subsequently exported to a non-EU country, the necessary export procedures must be declared through the Intrastat.
Selling in France?
Please note that you do not have to report anything for the following operations:
- Trading of goods from non-EU countries among EU Member States under the external transit system, which uses a singular administrative document for customs declaration.
- Transactions with territories not covered by VAT, which require a customs declaration, such as overseas departments like French Guiana, Martinique, Guadeloupe, Reunion, Mayotte, and places like the Canary Islands, Channel Islands, Mount Athos, and so forth.
- Temporary transfers and importations of goods, subject to specific conditions.
- No-charge commercial samples.
- Purchases made by foreign individuals where goods are delivered in France (and are therefore taxed in France), among others.
Who is responsible for submitting these declarations to the appropriate authorities?
If you are liable for VAT in France and engage in intra-community trade, you are subject to this obligation provided that you reach the threshold of EUR 460.000 per calendar year (not per transaction).
Intrastat threshold:
- Arrivals: equal to or above EUR 460.000
- Dispatches: N/A
Last Updated:30/10/2023
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