DEB and DES – Trade Declaration and European Service Declaration
Trade within the EU is carried out freely, without customs clearance formalities or border controls. However, a monthly declaration for the exchange of goods (DEB) must be sent to the customs authorities covering all your intra-Community trade in goods. There is a limited amount of information to be filled in and the reporting burden varies depending on the level of a company’s activity.
Since 1st January 2010, French companies providing services to companies established in other Member States of the European Community have been required to file a “European Declaration of services” (DES) which summarises the operations carried out by a company – with the exception of the following:
- Travel agency services
- Services connected with a building
- Passenger transport
- Services consisting of giving access to cultural, artistic, sporting, educational, scientific, entertainment or similar events, such as fairs and exhibitions, and services incidental to such access
- Sales for consumption in establishment (ie. restaurant)
- Short-term hiring of means of transport
- Services exempt in the Member State of the customer
The European service declaration (DES) must be sent to the customs administration, which collects it in order to control the VAT taxation of intra-Community service supplies.
Maupard is available for more guidance and information on the DEB/DES forms. Please email us at [email protected] should you wish to know more.