Since January 2022, the methods of declaration of statistical and fiscal information relating to intra-Community supply and acquisition of goods, that were reported in Intrastat – “Déclaration d’Echange des Biens” (“DEB “) change. This reform follows the entry into force of a new regulation on European business statistics, known as the EBS, European Business Statistics (regulation (EU) 2019/2152 of the European Parliament and of the Council of 27 November 2019).
Reporting method through the DEB
Until December 31, 2021, the collection of statistical and fiscal information relating to intra-Community supply and acquisition of goods was filed through the DEB.
In two words, this declaration included information relating to:
• purchases and transfers of goods shipped from a member state of the European Union (“EU”) to France (a DEB is submitted if the annual threshold is above € 460,000),
• deliveries or transfers of goods shipped from France to a company or stock located in another EU member state (a DEB is submitted starting from the first sale).
New reporting methods starting January 2022
The split of the collection of statistical information and tax information, as from January 1, 2022, results in the cancellation of the DEB and its replacement by two separate procedures:
• The statistical survey on intra-EU trade in goods:
Each year the Customs establish a list of businesses which will have to respond to a monthly statistical survey. During the year, an additional sample will be taken.
The sample of January 2022 is most likely sent to the companies that have submitted DEB in 2021.
If you are part of the sample a postal letter called a “Compulsory French survey on intra-EU trade in goods: arrivals and dispatches” will be sent each year by customs to your head office, informing you of your obligation to respond to statistical surveys.
• The summary VAT statement for intra-EU deliveries of goods from France:
Companies making deliveries or transfers of goods shipped from France have to submit a monthly tax report relating to these shipments (buyer’s VAT number and turnover).
We stay at your disposal to discuss the practical implications of these regulatory changes on your business.