ASD GROUP > CUSTOMS SERVICES >  EUROPEAN DECLARATION OF SERVICES (DES)

DES (European Declaration of Services): externalize the processing

A summary of the European Declaration of Services (DES)

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The European Declaration of Services (DES) is a service that must be set up on a monthly basis for any services or benefits sold by a Member State of the European Union to a taxable person from another member country of the European Union.

This monthly declaration allows analysis of all VAT taxation of intra-community supplied services.

The Department of Customs collects the DES on the behalf of the tax authorities which will use this information as part of the VAT exemption in the intra-community service exchanges.

Sales of service must be declared on the DES and on the CA3 form. Purchases of service only need to be declared on the CA3. For clients or suppliers outside of the EU. Purchases and sales of service must be declared on the CA3 declaration but not on the DES.

Specific information about the DES

The DES must be submitted as of the first €. Even if specific procedures have been put into place already, there are certain service which are not concerned by this declaration, such as:

The DES must be submitted by the 10th day of the month at the latest (referring to the official calendar found in the Intrastat/DEB thresholds in the European Union 2019 section).

Choosing ASD Group is choosing security

What, where and how to submit my DES?

The DES is not uniquely a French declaration as it reflects the intra-community service exchanges and must correspond to the operations which have been declared by your clients or suppliers.

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Should invoices include or exclude tax?

If there are mistakes or errors in your European Service Declaration, this will cause an imbalance within the declaration chain which will then lead to analysis’ and penalties.

Trust ASD Group with managing your services, and you will benefit from the knowledge of tax experts who help and support you in your international business.

Choosing ASD Group is choosing simplicity

What do you need to do?

All you have to do is send in your service invoices to ASD Group in good time and by any means you choose: by post, email or uploaded to our online platform. Your DES is done, and ASD Group will take care of the rest!

And that’s not all!

Not only will you receive detailed statements about your tax declaration, but also you will be able to access your own online personal account where all your declarations, statements and invoices will be stored which can easily be traced and prioritises data in the case of an inspection from the tax authorities.

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The “DES” are actually also available for the principality of Monaco. The Filing Office is different to the French Filing Office.
That is why the services offered by ASD Group are available to you in order to manage this declaration.

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