Changes to the DEB (declaration of exchange of goods)

As of the 1st of January 2022, a new system has been put in place for intra-EU exchanges of goods (DEB). The DEB has to be provided monthly and allows the administration to track intra-Community trade, VAT and compile European trade statitsics.

 

The single declaration has now been replaced by 2 declarations :

 

• The statistical survey on trade-in intra-EU goods (this will no longer come under the CGI)
• A recapitulative statement (this falls under Article 289 B of the French Tax Code)

 

The reason for doing so is to keep France in line with the « EBS (European Business Statistics) Regulation ». Before the change at the beginning of the year, France was one of two countries in the EU, the other being Italy, to have both of the declarations merged into one.

 

So what are the two different declarations ?

 

The statistical survey declaration :

• This declaration provides foreign trade data
• It is completed under the same conditions as the single DEB but with some added sub-headings
• Nil returns will now have to be submitted
• Companies who qualified for a DEB until the end of 2021 will be subject to this declaration

1. It will no longer be possible to submit multiple declarations for the same flow and period.

 

The recapitulative statement :

• This statement was already an element of Article 289 B and has now been integrated into the updated DEB
• The aim is to confirm compliance of taxable persons with intra-EU VAT laws and regulations
• Companies subject to this will have to complete it on a monthly basis
• Like with the above declaration, companies will only be able to submit one declaration for each flow and period

 

The Customs administration has explained that there will be diffreing criteria for both declarations. The liability will depend on declarable annual amounts and regime codes. It is therefore now paramount that companies carrying out intra-EU shipments understand and abide by these changes.

 

If you believe that you may qualify for the submission of these two declarations but are unsure, why not get in touch with us over the phone on +33 (0) 1 53 93 94 20 or by mail at [email protected]