DECLARATION OF EXCHANGES OF GOODS (DEB) AND EUROPEAN DECLARATION OF SERVICES (DES)
Trade within the E.E.C. is free, without formalities and without border controls. However, companies are required to provide customs services monthly with a Goods Exchange Declaration (D.E.B.) for the exchange of goods or a European Service Declaration (D.E.S.) for trade in services.
This formalism allows the administration to compile statistics and track intra-Community flows, especially for T.V.A.
I - GOODS EXCHANGE DECLARATION (D.E.B.):
1. At the introduction of goods:
One must necessarily establish a D.E.B. at the time of the introduction of goods when:
- During the previous calendar year, the company made introductions of goods equal to or greater than € 460 000. D.E.B. is then mandatory from the first month of the calendar year outstanding.
- The company has made introductions of goods for less than € 460 000 in the previous year, but it crosses this threshold throughout the year. She must file a D.E.B. from the month of passing.
2. When shipping goods:
All companies must always provide a D.E.B. whatever the annual amount of the operations carried out.
However, it may issue a simplified declaration when the annual amount of the consignments is less than 460 000 €.
3. Various information about D.E.B:
Some operations are excluded from the D.E.B. They are:
- Exchanges between member states of the E.E.C. of goods coming from a third country and circulating under the external transit procedure,
- Trade with territories excluded from the scope of D.E.B.,
- Temporary shipments and introductions of goods,
- Free commercial samples,
- Sales to foreign individuals taxed in the country of departure.
D.E.B. must be established by the company subject to VAT. A foreign company can have it established by its tax representative.
D.E.B. must be sent to the administration no later than the tenth working day following the month of completion of the operation.
II-EUROPEAN DECLARATION OF SERVICES (D.E.S.):
Any firm providing services to companies established in another E.E.C. member State must establish a D.E.S.
The services to be declared are those that give rise to the reverse charge of VAT by the beneficiary identified in another Member State.
All intra-Community services must be declared except for the following services:
- Travel agencies,
- Services attached to a building,
- Passenger transport services,
- Services consisting of giving access to cultural events, sports, educational, fairs, exhibitions etc,
- Sales to consume on the spot,
- Rental of short-term means of transport,
- Services exempt from VAT in the state of the customer.
D.E.S. must be filed no later than the tenth business day of the month following the service delivery transaction.
In France, the declaration must be made using the website "pro.douane". Only persons benefiting from the VAT exemption scheme may send a paper form (CERFA No. 13694).
Unfortunately, DES does not have the same documentation available.
In conclusion, we note that these statements should not be overlooked and that they must be completed carefully and on time.
We did not considered necessary to publish here the rubrics to fill corresponding to each form, they are presented in detail on the site "pro.douane". But we can give you all the necessary explanations for the use of these documents if you contact us.