The two declarations are:
- Intrastat – for declaring the taxpayer’s movement of goods across EU member state borders (intracommunity supplies)
- ESL – EC Sales List – which lists recapitulative the cross-border sales of goods and services within the EU to other EU VAT registered taxpayers.
The French ESL returns (état récapitulatif TVA) will report the Intra-Community Supplies of goods and services made from France to other EU countries. First reporting period to be submitted is January 2022, which will be due in February 2022. Pre-filled ESL returns will be available for those taxpayers that previously submitted the Intrastat return for the same period and indicated they prefer the ESL to be prefilled. There will be more information published by the French tax authorities concerning the tax calendar and deadlines for the submission of the French ESL returns as from 2022.
Questions or need help with your (French) VAT, Intrastat and/or ESL?
Please get in touch with us, in case you have any questions regarding this update, or if you are interested in how we can help you with your (French) Intrastat and ESL reporting obligations. Our VAT team is at your service! Please fill in the form below to get in touch.
Daniëlle van der Meulen-Idema
Sr. VAT Specialist
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