Definition of trade of goods declaration (deb) / intrastat
The trade of goods declaration (DEB) / Intrastat is a declarative obligation that has to be submitted to the Department of Customs. It lists all intra-community trade of goods transactions between businesses in different European Union member states. The Intrastat is the term most commonly used in Europe, however in some countries it may have a different name. This is the case of France where Intrastat is known as DEB.
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Everything you need to know about DEB / INTRASTAT
Currently, you can conduct trade operations within the European Union freely, without formalities and without border control: you do not have to make a customs declaration. However, depending on the nature of your business, every month you may be required to complete a trade of goods declaration (DEB) / Intrastat declaration listing all your intra-community trade.
When speaking of trade exchanges within the European Union, the term Arrival means the entry of community goods on the national territory, and the term Dispatch signifies the shipment of goods from your country to another country of the European Union. Thus, the DEB/Intrastat is a declaration that regroups all arrivals and dispatches that your company has carried out with businesses in other European Union member countries.
In France, the trade of goods declaration (DEB) is complexe and must contain all the intra-community trade of goods transactions between France and another EU member country, in particular:
intra-community trade of goods subject to excise
introduced goods for which duties and taxes are paid, and which are dispatched to another EU member state
community goods dispatched to a company in another EU member country from which they are exported
However, some product categories continue to be subject to more complex formalities (alcoholic beverages, tobacco, war materials, medicines) and are therefore excluded from the DEB, the same applies to the trade with the overseas departments.
To note, that in the rest of the Europe (outside France), the Intrastat declaration is only statistical, and is accompanied by a complementary fiscal declaration to determine trade of goods transactions between member states. For a reminder, the Intrastat declaration is mandatory if a certain threshold is exceeded. The threshold corresponds to the amount of sales or purchases of intra-community transactions.
POINTS TO REMEMBER
Intrastat declaration must be submitted in accordance with the declaration schedule of the country concerned. The DEB in France has to be filed every month by the 10th working day.
Intrastat thresholds vary from country to country.
Failure to produce the DEB / Intrastat, is penalised by a fine. The amount depends on the country, in France it can reach 1 500 € per month.
Companies are legally entitled to use external service providers to manage the DEB / Intrastat declarations on their behalf.
Download the Intrastat thresholds 2019 in the European Union
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The Declaration of Exchange of Goods (DEB) is a Community customs document intended to inform French Customs of intra-Community trade in goods within the European Union. A DEB allows Customs to compile foreign trade statistics, enforce VAT rules and combat fraudulent traffic.
For the exchange of services, the equivalent declaration is the European Service Declaration (ESD).
In the European Union, you carry out most of your commercial activities in complete freedom, however, you must send to the customs every month a declaration of exchanges of goods (DEB) which lists all of your exchanges of goods to across Europe.
The DEB allows the administration to accomplish two of its missions:
The development of trade statistics in Europeensure compliance with VAT tax rules in Europe
The declaration of trade in goods (DEB) between EU Member States thus makes it possible to fulfill this obligation in a simple and unique way
This formality does not exempt you from VAT obligations, since intra-Community trade is billed as a national VAT, you should contact your tax center.In which cases do you have to deposit a DEB?
Two terms to remember in EU trade:
Introduction: Arrival of Community goods in the national territoryShipping: Sending goods from France to an EU country.
If you are in one of these two cases you must file a DEB at the time of the introduction:
You have made introductions during the previous calendar year for an amount equal to or greater than 460,000 eurosYou made introductions less than € 460,000 in the previous calendar year, but you exceed this threshold during the year
In the same way, in the case where your company has just been created or if it is your first exchange of goods with another Member State, you must submit a declaration of entry into circulation only when the total amount of your entries reaches 460 000 €.
However, at the time of dispatch, you must make a declaration for the first intra-community delivery made, regardless of the amount, and you will have to fill out a DEB upon delivery from the first euro.
What ASD GROUP can do for you
Outsourcing the management of your Intrastat declarations offers you significant benefits in terms of saving time and money and gaining peace of mind for you and your employees.
In view of the benefits that outsourcing Intrastat declarations can offer your company, you only have to choose a strategic and trusted partner to assist you in the necessary processes.
Thanks to the experience and know-how we have acquired in over 20 years of activity, we can handle all your customs formalities, we can assist you in the necessary processes to fulfill your declaration requirements and we can ensure the security of your operations in a long term.
Detailed monthly analysis and monitoring of all your transaction flows
Input and verification of the accuracy of invoices and customs nomenclature
Research and verification of the customs inspection
Assistance during an administrative or customs inspection
Organisation of specific training in processing the DEB/DES/Intrastat