WHY SHOULD YOU OUTSOURCE YOUR EUROPEAN SERVICES DECLARATION
DEFINITION OF THE EUROPEAN SERVICES DECLARATION
The European Services Declaration (DES) has been a requirement since January 2010 for French businesses supplying services to companies based in other member countries of the European Union. The European Services Declaration lists all transactions conducted and must be filed with the Department of Customs so that it can audit VAT taxation on the provision of intra-community services.
EUROPEAN SERVICES DECLARATION: KEY POINTS
Currently, when a French company subject to VAT provides intra-community services, it must complete a European Services Declaration (DES). Unlike the Trade of Goods Declaration (DEB), there is no minimum amount up to which the DES is not required: when the service provided is intra-community in nature, a DES must be prepared from the first euro.
The customs authority is responsible for the technical side of the European Services Declaration (for example, online filing), while the Public Finances Directorate General (DGFiP) handles all regulatory matters (for example, assistance for online tax filers, the nature and place of the provision of the services concerned, guidance, the concept of a taxable person or entity, place of business and permanent establishment, etc.).
Subcontracting your DES to experts allows you to benefit from a comprehensive, professional and efficient service, fully compliant with the current regulations and declaration submission deadline.
POINTS TO REMEMBER:
The European Services Declaration must be filed with the Department of Customs
Heavy legal penaties may be imposed in the event of failure to submit the DES, with fines of up to 150 000 € per month of failure to submit a declaration
Companies are legally entitled to use outside contractors to handle the DEB / DES / Intrastat on their behalf
DEB and DES are two separate declarations. The DES becomes mandatory following the first service provision
WHAT ASD GROUP CAN DO FOR YOU
Thanks to its expertise and especially its processing centre dedicated to preparing and managing your European Service, ASD Group can help you in several ways:
Externalise the management of your DES and thus avoid to overwork your personnel due to particulary complicated rules
Take advantage of a serious, professional and efficient service which respects the regulations in force and meets the deadlines for submitting the applications
Preparation, verification and filing of DEB, DES and Intrastat
ANALYSIS AND CONTROL
Detailed monthly analysis and monitoring of all your transaction flows
INPUT AND VERIFICATION
Input and verification of the accuracy of invoices and customs nomenclature
Research and verification of the customs nomenclature
Assistance during an administrative or customs inspection
Organisation of specific training in processing the DEB/DES/Intrastat, ideal for your employees