OTM DEB INTRASTAT DES
GOODS EXCHANGE DECLARATION (D.E.B. - INTRASTAT)
Companies which introduce or dispatch goods from or to member nations of the European Union are required to submit every month the "Goods Exchange Declaration".
In France and in the Principality of Monaco the following rules apply:
- During the introduction, during the previous calendar year you have made introductions for an amount greater than or equal to 460,000 euros, a DEB is due from the first month of the current calendar year
- During the introduction, during the previous calendar year you have made introductions for an amount less than 460,000 euros, but you cross this threshold during the year, a DEB is due from the month of exceedance
- At the time of shipment, however, you must make a declaration for the first intra-Community delivery made, regardless of its amount. You must complete a DEB on dispatch from the first euro.
The Goods Exchange Declaration (DEB), must be filed within 10 working days of the month following the invoice.
EUROPEAN DECLARATION OF SERVICE (D.E.S.)
French or Monegasque companies which sell services to companies established in another Member State of the European Union, must establish a "European declaration of services" (D.E.S.).
This declaration makes it possible to establish foreign trade statistics and control the VAT taxation of the provision of services.
The European declaration of services (DES) must be submitted within 10 working days of the month following the issue of the invoice.