Changes in VAT Reporting and Trade Tracing in France: What Businesses Need to Know

• The traditional Declaration of Exchange of Goods (D.E.B.) in France has been replaced by two new separate declaration formalities: a statistical survey on intra-EU trade in goods and a VAT recapitulative statement.
• Businesses that sell or buy goods within the European Union must submit a summary statement of their cross-border sales for tax purposes and complete an Intrastat statement for statistical purposes.
• The rules in France for tracing trade in goods between France and the rest of Europe have been modified to align with European legislation.
• The new declaratory formalities in France include the spontaneous entry of a VAT recapitulative statement and the response to a statistical survey on intra-EU trade in goods.
• The VAT summary report may be pre-filled automatically from the response to the statistical survey to reduce the burden on businesses.
• Only businesses that are part of the sample and have received a notification letter are liable for the response to the statistical survey.

Source: vatdesk.eu

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---