VATupdate

France splits DEB submission into Intrastat and ESL Jan 2022

From January 2022, France is to split its Déclaration d’Echanges de Biens (‘DEB’) monthly additional filing into Intrastat  and ESL – EC Sales List.

The objective of these changes is to bring France into compliance with the “Basic EBS (European Business Statistics) Regulation” of the European Parliament and of the Council, dated November 27, 2019 (n ° 2019/2152).

This compliance implies the deletion of article 289 C of the General Tax Code (CGI), relating to the declaration of statistical data (customs section of the DEB) and the creation of two separate declarations to replace the DEB: ‘statistical survey for the customs section, which will no longer fall under the CGI, and the summary report, which falls under article 289 B of the CGI.

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