Intrastat is a system for collecting statistics on intra-Community trade. The end of border controls when the common market was set up prevented the compilation of statistics on imports and exports within the European Community.
What is the purpose of the INTRASTAT and declarations?
These declarations have two different purposes:
- The Intrastat declaration is used to compile the external trade statistics of the EU Member States. This is a statistical objective.
- The EC Sales List is used to monitor compliance with the intra-Community VAT rules.
DEB- is for goods. It is a customs obligation for goods bought or sold between companies in different European countries only.
DES- This is for services. It is a customs obligation for services bought or sold between companies in different European countries only.
Your declaration of trade in goods must include all movements of Community goods (or goods from non-EU countries for which duties and taxes have been paid), which move between France and another Member State and in particular:
- Intra-community trade in products
- Goods imported into France, for which duties and taxes have been paid, and which are dispatched to another member state
- Community goods dispatched from France to another member state, from where they are exported.
The following are excluded from the trade in goods declaration
- Trade between member states in third-party goods
- Temporary shipments and introductions of goods
- Sales to foreign individuals whose place of delivery is in France (taxation in France)
If you wish to find out more, do not hesitate to contact us via telephone
+33 (0) 1 53 93 94 20 or by mail at [email protected]. Our team of experts will happily assist you with any queries you might have.
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