# EU sales listing (DES and état récapitulatif)

Country: France
When: The 10th working day of the month after the reference month. It cannot be filed before the 1st of the following month. The customs calendar gives the exact dates; for October 2026 the date is 13 November 2026. Deliveries of goods are declared from the first euro.

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.

## 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.

## What happens if you miss it

A missing or late declaration carries customs penalties. Check the current amounts on douane.gouv.fr.

## Submission 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 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

Source: https://www.douane.gouv.fr/fiche/letat-recapitulatif-tva