France to split its intrastat into separate filing submissions from Jan 2022

13 December 2021

From January 2022, France will split its monthly despatch intrastat report (Déclaration d’Echanges de Biens (DEB)) into two separate reports. 

This is an effort to follow the same processes and reporting requirements that other EU member states currently follow.

• Intrastat report – This is a monthly report that lists the movement of goods from one EU member state to another. The only change to this report will be the additional requirement to report the country of origin for goods being delivered from France to other EU countries. The country of origin is where the goods were originally produced or materially processed to their current form. This will be subject to a calendar year threshold of €460,000.
   
• EC Sales List (ESL) - This is a monthly recapitulative statement which states the total value of cross-border sales of goods and services made to separate customers within the EU. It is effectively a list of the EU VAT numbers of your clients and the value of the goods sold to them, where the goods have been delivered from France to another EU country. There is no threshold applicable for the submission of these reports.