To comply with the European Business Statistics (EBS) regulation of 27th November 2019 n°2019/2152, the Trade of Goods Declaration will disappear in favour of the EC Sales List and a statistical survey (the INTRASTAT return).
The EC sales list is a return that allows the amounts of Intra-Community sales to be declared by entering the purchasers’ Intra-Community VAT number. Cross-tax audits can then be carried out using the EC Sales List. Companies are liable for the EC Sales List from the 1st euro.
The statistical survey (INTRASTAT) makes it possible to compile statistical data (type of goods, weight, quantities, etc.) on Intra-Community trade. Companies are required to carry out the statistical survey in the “n” year when they have been informed by Customs at the end of the “n-1” year, or at the end of the quarter to complete the statistics.
As a reminder, until 2022, these tax and statistical data were compiled and collected via a single document in France, the Trade of Goods Declaration (DEB).
Warning – failure to submit the summary statement and statistical survey will result in significant penalties. Moreover, the absence of any mention of an Intra-Community supply in the seller’s EC Sales List will cause VAT exemption to be rejected.