Pursuant to the EC regulation relating to intra-Eu trade of goods statistics, the Intrastat return in France (so-called “Declaration of exchange of goods”) will be radically changed as of 1st January 2022.
At present, France has opted to simplify the reporting procedure by integrating both the statistical and the fiscal aspects.
As a consequence and from 1 January 2022, this new regulation will introduce the following scheme:
- A statistic return regarding intra-community exchange of goods so-called “Intrastat”;
- A fiscal return so-called “EC sales List”.
According to the explanatory memorandum, this new implementation is introduced in order to reduce the related administrative burden.
For further details, please contact our experts.
Source: douane.gouv.fr (pdf in French)