EU sales listing (DES and état récapitulatif)
A business that sells goods or services to other VAT-registered businesses in the EU reports those sales to French customs each month. Intra-EU deliveries of goods go in the état récapitulatif, and intra-EU services given to a taxable customer elsewhere go in the DES. It is separate from the CA3.
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Who this applies to
- Businesses making intra-EU B2B deliveries of goods
- Businesses selling services to VAT-registered customers in other EU states
- Not businesses that sell only to consumers
What to file
For each customer: the VAT number, the country and the amount of the supplies in the month.
How to file
On the douane.gouv.fr service DEBWEB2, with a customs portal account and no prior formality, or by file import from your own system. AccountsOS lists the EU B2B sales from the ledger and tracks the date, but the business makes the declaration.
Payment due
There is nothing to pay with the DES. It reports the supplies, and the VAT treatment is on the CA3. The two filings must tell the same story: a sale to an EU business customer that appears on the CA3 as an intra-EU supply should also appear in the monthly listing, and the totals should agree.
Penalties for missing this deadline
A missing or late declaration carries customs penalties. Check the current amounts on douane.gouv.fr.
Filing checklist
- List EU B2B sales for the month
- Check each customer's VAT number
- Separate goods from services
- File on DEBWEB2 by the 10th working day
Documents you'll need
- Sales invoices to EU customers
- Customer VAT numbers
- Proof of delivery for goods
- The customs portal account
Common mistakes to avoid
- Confusing the DES with the CA3
- Forgetting services given to EU customers
- Using an unchecked customer VAT number
- Counting 10 calendar days instead of 10 working days
Never miss a France deadline
AccountsOS tracks every Direction générale des Finances publiques (DGFiP) and Registre national des entreprises (RNE, INPI) through the Guichet unique deadline and reminds you weeks ahead.
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