Franse DEB vervangen door Intrastat en Opgaaf ICP per januari 2022

(Article only available in English)

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.

Vragen of heeft u ondersteuning nodig bij uw (Franse) Btw, Intrastat en/of Opgaaf ICP?

Heeft u vragen naar aanleiding van dit bericht, of wilt u graag weten hoe wij u kunnen ondersteunen met uw (Franse) Btw, Intrastat en/of Opgaaf ICP rapportageverplichtingen? Ons btw team staat voor u klaar. Vul het onderstaande formulier in en we bellen u snel!