Commentary

Intrastat returns

14 France
14 France | Commentary

Intrastat returns

14 France | Commentary

Intrastat returns

All French VAT registered businesses that make intra-EU acquisitions or dispatches in excess of the Intrastat thresholds (see 14.1) are obliged to file monthly Intrastat returns for acquisitions, dispatches or both.

Intrastat (Intra-EC Trade Statistics) is the special data system for collecting statistics on the trade of goods between EU member states. The concepts 'arrivals' and 'dispatches' are used for Intrastat purposes, instead of imports and exports.

The returns, which are known in France as 'Déclaration d'Échanges de Biens' (DEB), can be filed via electronic data interchange (compulsory if acquisitions or dispatches exceed €2.3 million) or by using the official paper return forms.

Foreign EU established businesses submitting paper declarations must send the completed form to the following address:

Centre Interrégional de Saisie des Données de Lille

Port fluvial de Lille

10, place Leroux de Fauquemont

59040 Lille Cedex

France

Electronic returns must be submitted via the French Customs website (www.douane.gouv.fr).

Returns must be filed within ten working days of the end of the reporting period.

Simplified Intrastat declarations for dispatches are filed by

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