Starting January 2022, the methods of declaration of statistical and fiscal information relating to intra-Community supply and acquisition of goods, that are now reported in Intrastat returns (“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 November 27, 2019).
REPORTING METHOD THROUGH THE INTRASTAT RETURN
Until December 31, 2021, the collection of statistical and fiscal information relating to intra-Community supply and acquisition of goods was filed through the Intrastat return.
In two words, this declaration was includind information relating to:
- purchases and transfers of goods shipped from a member state of the European Union (“EU”) to France (an Intrastat return was submitted if the annual threshold was above €460,000),
- deliveries or transfers of goods shipped from France to a company or stock located in another EU member state (an Intrastat return was submitted starting from the first sale)
NEW REPORTING METHODS STARTING JANUARY 2022
Your company is relieved of the obligation to submit a declaration for arrivals if their value does not exceed a yearly threshold of € 460.000.
The split of the collection of statistical and tax information as from January 1, 2022, results in the cancellation of the Intrastat return and its replacement by two separate procedures:
- The statistical survey on intra-EU trade in goods:
Each year the customs will establish a list of businesses which will have to respond to a monthly statistical survey. During the year, an additionnal sample will be taken. The sample of January 2022 is most likely sent to the companies that have submitted Intrast returns 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 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 will have to submit a monthly tax report relating to these shipments (buyer’s VAT number and turnover).
what can we do for you ?
PROVIDE TEMPLATE with a view to gathering the relevant information for the purpose of periodical Intrastat return depending on the relevant information level;
REVIEW of sales and purchase INVOICES in support of operations;
PREPARATION AND SUBMISSION of VAT summary statements;
ANSWERS to statistical surveys.
Do not hesitate to contact us for any assistance!