- The traditional Declaration of Exchange of Goods (D.E.B.) in France has been replaced by two new separate declaration formalities: a statistical survey on intra-EU trade in goods and a VAT recapitulative statement.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.
