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France splits DEB submission into Intrastat and ESL Jan 2022

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.

EU Intrastat 2022 changes are being introduced across EU member states at the same time. Learn more about French VAT in our country guide.

Preparing French VAT returns and supplementary filings is complex, time consuming and fraught with tax liability risks.  VAT Calc’s single platform VAT Filer can accurately complete French or any country filings with verified transactional data from our VAT Calculator or VAT Auditor integrated tools.


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