Intrastat and EC Sales List in France to follow standard EU practise
From January 2022, France is to split its Déclaration d’Echanges de Biens (‘DEB’) monthly additional filing into two, following the usual model for EU member states:
- Intrastat – for declaring the taxpayer’s movement of goods across EU member state borders (intracommunity supplies)
- ESL – EC Sales List – which lists recapitulative the cross-border sales of goods and services within the EU to other EU VAT registered taxpayers
The same Intrastat reporting thresholds will apply as with DEB. There are no ESL threshold. Both filings will remain on a monthly basis.
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