{"id":398,"date":"2016-08-17T17:34:25","date_gmt":"2016-08-17T15:34:25","guid":{"rendered":"http:\/\/www.lrf.fr\/?page_id=398"},"modified":"2024-07-04T14:59:43","modified_gmt":"2024-07-04T12:59:43","slug":"declarations-d-echanges-de-biens-deb-services","status":"publish","type":"page","link":"https:\/\/www.lrf.fr\/en\/our-services\/intrastat-returns-and-ec-sales-list\/","title":{"rendered":"Summary VAT statement and answers to statistical surveys"},"content":{"rendered":"<p>                    <\/div>\r\n            \r\n        <section class=\"gravity-section\" style=\"height:autopx;\">\r\n                                <div class=\"gravity-section-background\"  style=\"background-color: #FFFFFF;\">\r\n                    <\/div>\r\n            \r\n    <div class=\"gravity-section-content\"><p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-125\" src=\"http:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/11\/declaration-echange-bien.jpg\" alt=\"De\u0301claration d'echange de bien\" width=\"1200\" height=\"433\" \/><\/p>\n<\/div>\n                            \r\n        <\/section><!-- .gravity-section -->\r\n                    <div class=\"container\">\r\n                \r\n    \n<p><strong>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 returns (&#8220;DEB&#8221;), changed<\/strong>. This reform followed 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).<\/p>\n<h4 style=\"margin-top: 50px;\"><span style=\"color: #800000;\">REPORTING METHOD THROUGH THE INTRASTAT RETURN<\/span><\/h4>\n<p>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.<\/p>\n<p>In two words, this declaration was includind information relating to:<\/p>\n<ul>\n<li>purchases and transfers of goods shipped from a member state of the European Union (&#8220;EU&#8221;) to France (an Intrastat return was submitted if the annual threshold was above \u20ac460,000),<\/li>\n<li>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)<\/li>\n<\/ul>\n<h4 style=\"margin-top: 50px;\"><span style=\"color: #800000;\">NEW REPORTING METHODS STARTING JANUARY 2022<\/span><\/h4>\n<p>Your company is relieved of the obligation to submit a declaration for arrivals if their value does not exceed a yearly threshold of \u20ac 460.000.<\/p>\n<p>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:<\/p>\n<ul>\n<li><strong>The statistical survey on intra-EU trade in goods:<\/strong><\/li>\n<\/ul>\n<p>Each year the customs establish a list of businesses which will have to respond to a monthly statistical survey. During the year, an additionnal sample will be taken.<\/p>\n<p>If you are part of the sample a postal letter called a &#8220;Compulsory French survey on intra-EU trade in goods : arrivals and dispatches&#8221; will be sent by customs to your head office, informing you of your obligation to respond to statistical surveys.<\/p>\n<ul>\n<li><strong>The summary VAT statement for intra-EU deliveries of goods from France:<\/strong><\/li>\n<\/ul>\n<p>Companies making deliveries or transfers of goods shipped from France will have to submit a monthly tax report relating to these shipments (buyer&#8217;s VAT number and turnover).<\/p>\n<h4 style=\"margin-top: 50px;\">what can we<span style=\"color: #800000;\"> do for you ?<\/span><\/h4>\n<p><strong><span style=\"color: #800000;\">PROVIDE TEMPLATE\u00a0<\/span><\/strong> with a view to gathering the relevant information for the purpose of periodical Intrastat return depending on the relevant information level;<\/p>\n<p><span style=\"color: #800000;\"><b>REVIEW\u00a0<\/b><\/span>of sales and purchase<span style=\"color: #800000;\"><b>\u00a0INVOICES<\/b><\/span>\u00a0 in support of operations;<\/p>\n<p><strong><span style=\"color: #800000;\">PREPARATION AND SUBMISSION<\/span><\/strong>\u00a0of <span style=\"color: #800000;\">VAT <span style=\"color: #808080;\">summary statements<\/span><\/span>;<\/p>\n<p><strong><span style=\"color: #800000;\">ANSWERS<\/span><\/strong> to statistical surveys.<\/p>\n<p style=\"text-align: center; margin-top: 50px;\"><strong>Do not hesitate to contact us for any assistance!<\/strong><\/p>\n<p style=\"text-align: center; margin-bottom: 50px;\"><a href=\"http:\/\/www.lrf.fr\/en\/contact-us\/\" class=\"btn btn-theme btn-small\">Contact us<\/a>\n<p style=\"text-align: center;\"><div style=\"height: 40px\"><\/div>\n                    <\/div>\r\n            \r\n        <section class=\"gravity-section\" style=\"height:autopx;\">\r\n                                <div class=\"gravity-section-background\"  style=\"background-color: #dd9933;\">\r\n                    <\/div>\r\n            \r\n    <div class=\"gravity-section-content\"><div class=\"google-map\" data-lat=\"48.8802626\" data-lng=\"2.2773509\" data-zoom=\"15\" data-title=\"localisation\" data-height=\"300\" data-color=\"\" data-saturation=\"-100\"><\/div>\n<\/div>\n                            \r\n        <\/section><!-- .gravity-section -->\r\n                    <div class=\"container\">\r\n                \r\n    <\/p>","protected":false},"excerpt":{"rendered":"<p>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 returns (&#8220;DEB&#8221;), changed. This reform followed 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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":12,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-398","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/pages\/398","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/comments?post=398"}],"version-history":[{"count":39,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/pages\/398\/revisions"}],"predecessor-version":[{"id":2974,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/pages\/398\/revisions\/2974"}],"up":[{"embeddable":true,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/pages\/12"}],"wp:attachment":[{"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/media?parent=398"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}