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.