Intrastat changes in France

New Intrastat Regulation
beware of the reinforced inspection power of the French tax authorities!

A new regulation concerning the french trade of goods declaration (DEB) came into force on January 1, 2022: beware of the reinforced inspection power of the French tax authorities!

By means of the European EBS (European Business Statistics) regulation n° 2019/2152 of November 27, 2019, the French trade of goods declaration (DEB) has been profoundly modified.
As a reminder, any company that carries out intra-Community trade in goods departing from or arriving in France must list these operations in a monthly trade of goods declaration (DEB).

This new reform now divides the declaration into two parts:

  • A statistical section which will collect the main characteristics of the flows of introduction and dispatch of intra-Community goods, the purpose of which will be to supply the figure for foreign trade,
  • A tax section which will act as a summary statement of intra-Community deliveries of goods enabling compliance respect of the intra-Community VAT rules.

The information mentioned in this tax section is intended to be transmitted to the French tax authorities (DGFIP) in order to ensure the control of intra-community VAT.
This new tax component is to be linked to the Quick Fixes reform implemented on January 1, 2020, that determines the VAT exemption for intra-Community deliveries to the correct reporting of these operations within a French trade of goods declaration (DEB).

Since the french tax authorities now has direct knowledge of the amounts and flows of intra-Community deliveries for French companies, the control of the VAT exemption of these operations will be simplified.

We can therefore expect many inspections on this subject from the French tax authorities in the near future, putting companies at risk of VAT recovery for companies that do not report their intra-Community deliveries of goods within monthly trade of goods declarations (DEBs).

RMB can offer you the verification of the conformity of your previous trade of goods declarations (DEBs) but can also assist you in the preparation and filing of these declarations.
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