Within the European Union, you carry out most of your trade freely, formally and without border control – you do not make a customs declaration. However, you must send monthly reports to French Customs:
- Intrastat Dispatch / Arrival for goods (“D.E.B.”)
- The arrival form concern the introduction of Community goods on the national French territory.
- While the dispatch one, relates to shipments of goods from France to another EU country.
- and / or Intrastat of services (“D.E.S.”) detailing the supply of services performed by your company taxable at the place where the client is estblished (Art. 44 of EC VAT Directive 2006/112/EC) falling under the reverse charge. Only services performed to EU established customers (in a different Member State than yours) should be reported.
- Companies established in France providing services to companies established in other Member States of the European Union, must therefore file a DES which will summarize the operations carried out.
Both these declarations are required for statistical purposes on the one hand, but also for the purposes of checking the consistency of the VAT declarations.
The keywords are then outsourcing and automation if you want to relieve yourself from these burdensome declarative formalities. Contact us for a customized fee quote based on an average number of lines per month and per flow (introduction into the EU, shipping from the EU for DEB and service provision to EU customers).