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ASD GROUP > OUR SERVICES PER COUNTRY > SERVICES IN FRANCE > CUSTOMS > EMEBI (EX-DEB) IN FRANCE

Trade of goods declaration (DEB/Intrastat)

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WHAT IS THE TRADE OF GOODS DECLARATION?

The trade of goods declaration (DEB/INTRASTAT) is a mandatory declaration that needs to be submitted to the Department of Customs on a monthly basis to declare the flow of goods within the European Union. This allows your flow of goods to be inspected within the European Union.

There are 2 flows between European Union member states: submitting a trade of goods declaration by intra-EU delivery or intra-EU shipment; submitting a DEB/Intrastat by intra-EU acquisitions or intra-EU introductions.

The DEB is used only in France. Other European Union countries must submit 2 declarations: the Intrastat declaration as well as an EC Sales List.

SUBMIT MY DEB/INTRASTAT DECLARATION WITH ASD GROUP

Note: in the event of not filing a trade of goods declaration or in the event of data error such as product nomenclature or customs procedure, there is a penalty system. These penalties can be applied up to 3 years retroactively.

As of 1st January 2020, obtaining a VAT exemption for an intra-EU delivery will be dependent on the trade of goods declaration. In the absence of a DEB/Intrastat, the shipment will call into question the VAT exemption pursuant to article 262 ter 1 of the French General Tax Code (CGI)

CHOOSING ASD GROUP IS A SAFE CHOICE

The DEB/Intrastat is not only statistical, it is also fiscal.
A trading goods operation incorrectly reported by the sender or by the receiver will begin a chain of inspections.

In choosing ASD Group, you are making a safe choice and all your obligations are being entrusted into the hands of specialists who, under contract and with more than 20 years’ experience, will ensure the completion of their work.

NOTHING IS INSIGNIFICANT AND TRIVIAL FOR OUR EXPERTS

ASD Group has the ability to join together customs and fiscal services, 2 skills which are closely connected in intra-community exchanges, and therefore guaranteeing compliance.
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CHOOSING ASD GROUP IS A SIMPLE CHOICE

Either send us your mandatory documents, make them available on our servers or upload your data, and it is all done, your DEB/Intrastat is completed.

If customs make a request or inspection brought about because of a declaration error by your client/supplier, ASD Group will take care of it. Our tools will allow you to cross-check all data in order to guarantee your integrity when facing the customs administration.

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WHAT ARE THE TRADE OF GOODS DECLARATION THRESHOLDS?

The basic threshold calculations are as follows: if the threshold is exceeded in a calendar year (and not a financial year), the trade of goods declaration is payable to the customs administration during the month that the threshold is exceeded and the following year.
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Intra-community purchases, introductions or acquisitions

  • The threshold is EUR 460,000 per calendar year

Intra-community sales, shipping or deliveries

  • no threshold, the DEB/Intrastat is payable as of the 1st euro
  • there is a threshold for all types of declaration:
  • EUR 0 to EUR 460,000 a basic declaration needs to be submitted
  • more than EUR 460,000 a full declaration needs to be submitted
REVIEW THE CURRENT INTRASTATE THRESHOLDS IN THE EUROPEAN UNION

What are the deadlines for submitting your DEB and DES declarations?

Operations (on goods or services) carried out in:Filing deadlineFiling slots
January 202211 February 2022 8:30 a.m. – 22 p.m.
February 202211 March 2022 8:30 a.m. – 22 p.m.
March 202212 April 2022 8:30 a.m. – 22 p.m.
April 202212 May 2022 8:30 a.m. – 22 p.m.
May 202213 June 2022 8:30 a.m. – 22 p.m.
June 202212 July 2022 8:30 a.m. – 22 p.m.
July 202211 August 2022 8:30 a.m. – 22 p.m.
August 202212 September 20228:30 a.m. – 22 p.m.
September 202212 October 20228:30 a.m. – 22 p.m.
October 202214 November 20228:30 a.m. – 22 p.m.
November 202212 December 20228:30 a.m. – 22 p.m.
December 202212 January 20238:30 a.m. – 22 p.m.

Trade of goods declaration (DEB/Intrastat)

Why use ASD - the advantages

  • You will have a team specialised in DEB/Intrastat and fiscal services at your disposal
  • Special tools will allow us to check flows and thresholds, to electronically manage data, deadline reminders
  • We guarantee the quality of our work and security concerning penalties
  • Don’t take risks, entrust your DEB/Intrastat to our experts and then you can concentrate on your own business

ADDITIONAL SERVICES

01
VAT Audit
02
Tax Agent

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