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Trade of goods declaration for intra-community stock transfers

The trade of goods declaration, known as DEB in France and Intrastat in the other European countries, concerns intra-community trade in goods between Member States.

In France, it’s a mandatory procedure starting from a threshold of 460.000* € excl.taxes for arrivals and between 1 and 460.000 € excl.taxes for dispatches which require a simplified declaration. Above 460 000* €, a detailed declaration is required. Note that the reporting requirement threshold varies by country and transaction.


Because the administration needs to establish statistics of international trade and at the same time to maintain tax surveillance of intra-community flows of goods, which concerns VAT.


Intra-community stock transfers, also called permanent transfers of capital, are operations involving only the transport of goods (not ownership) by, or on behalf of, a taxable person for the purposes of his business in another Member State. These operations are assimilated to intra-community deliveries / acquisitions that require a trade of goods declaration, both for arrival and for dispatch. This also applies to storage in consignment, to goods available for the future customer and to transactions in which an intermediary is acting in his own name. For companies carrying out transfers of intra-community stocks, the obligation to complete a DEB / Intrastat may require additional information asked by the administration, so that the company can justify the reality of transactions involving those transfers, in particular by providing direct or indirect evidence such as invoices and contracts.

The rules to be applied and the process are complex. With its expertise and know-how in customs operations, ASD Group offers a complete service to manage your trade of goods declaration (DEB) / Intrastat.

You can visit the page dedicated to our service or contact directly one of our experts.

*Circular of 2 January 2018 relating to trade of Goods declaration between Member States of the European Union

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