France – New data to be reported on the statistical survey

In order to comply with the European Business Statistics regulation (EBS) of 27th November 2019 n°2019/2151 it will now be mandatory to indicate product origins on statistical surveys (at introduction and dispatch) along with the customer’s VAT number. There have also been many changes to the transaction codes.

Product origin :

Regarding the origin, the DGDDI (General Directorate for Customs) specified that it is theproduct’s non-preferential origin, i.e. the country or territory where the products underwent their last, substantial, economically-justified processing or working, in an undertaking equipped for that purpose, resulting in the manufacture of a new product or representing an important stage of manufacture (Article 60 §2 of the Union Customs Code). To determine the place of the  “last, substantial, economically-justified processing or working”  refer to annexe 22-01 of the EU customs code, which for each tariff heading gives the criterion to  determine the place of  “substantial, economically-justified processing or working”  and thus the origin of the product.

In practice, trading companies (purchase/resale without contribution, modification or transformation of the product) must provide the origin transmitted by their supplier. For other companies that modify and transform products, it will be necessary to consult annexe 22-01 of the Code, which determines for each product the criteria to be taken into account to establish the origin of the product and to analyse the situation on a case-by-case basis.


The customer’s VAT number: 

The flexible “Customer VAT number” becomes mandatory from the reference month “January 2022” for statistical surveys of dispatches under schemes 21 and 29 (non-taxable flows).

This variable is the EU Member State recipients’ VAT number, where the goods are delivered.

An exception will be made for Intra-Community distance selling, where customers (private individuals) do not have VAT numbers. In this case the box will remain blank.


The new transaction codes :

The new transaction codes can be found on the note to operators, dated October 18th 2021, on page 8



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