Requested files, information and documents

This page is describing the information and documents your account manager needs to accurately file your declaration to the Authorities.

RM Boulanger will communicate with an email. This will list the different declaration for which information and documents are expected.

Never hesitate to contact your account manager if you want further explanation.

VAT declarations

> Your SALES LEDGER in an Excel format (.xls or .xlsx) as well as the following scanned documents:

a copy of sales invoices issued during the period,
a copy of prepayment / deposit invoices paid by your customers during the period and the proof of payment,
a copy of credit notes issued during the period,
for intracommunity deliveries: Copies of documents providing proof of VAT exemption (CMR documents signed and stamped at arrival, transport invoices,…),
for export operations: Copies of export declarations.

> Your PURCHASE LEDGER in Excel format (.xls) as well as the following scanned documents:

copies of invoices (corresponding to deliveries in France, with and without VAT) received during the period,
for import operations: copies of import declarations.

If you did not carry out any transactions during this period, we would be grateful if you could confirm this by e-mail so that we can justify to the tax authorities the filing of a NIL return.

Failure to file the declaration by its legal due date may result in substantial penalties claimed by the authorities.

INTRASTAT declarations

also know as "DEB" in France

> Concerning the intra-community supplies of goods:

copy of each sales invoices for companies supplying goods,
other documentary evidence in case the supply of goods abroad relates to a transfer of stock. In that case, a pro forma invoice is required.

> Concerning the acquisitions:

original purchases invoices from the EU-based supplier,
other documentary evidence if the acquisition of goods in France relates to a transfer of stock.

If no INTRASTAT declaration is required, please do let us know, so that we can justify to the Customs the filing of a NIL return.

Failure to file the declaration by its legal due date may result in substantial penalties claimed by the authorities.

DES declarations (French companies)

(The DES only concerns the invoicing of services by French companies to non-French European companies.)

summary statement of operations,
sales invoices to your European customers.

If no DEB declaration is required, please do let us know, so that we can justify to the Customs the filing of a NIL return.

Failure to file the declaration by its legal due date may result in substantial penalties claimed by the authorities.