This section is relevant to SMEs and SMIs that buy and trade in member countries of the European Union.
Even though trades are free, when they are completed within the European Union they are subject to an obligatory trade of goods declaration (D.E.B).
The purpose of this statement is to allow customs agents to monitor foreign trade statistics and ensure that fiscal rules are adhered to, particularly concerning V.A.T.
The frequency and issues in the declaration:
Under Article 95B Annex III to the General Tax Code, any company can appoint an agent to make the D.E.B. declaration in their name. At Transports MARI we have been doing this on behalf of our clients since 1993, assisting companies to make their declarations and keep a track all past and future declarations.
Intracommunity movement within the EU of certain products continues to be bound by very specific rules, of which we are always uptodate with.
We assure you a simple, fast and reliable procedure. Send us your sales invoices and/or purchases each month by mail or email and we will:
- Remotely transmit the paperwork to the interregional data collection centers (C.I.S.D) by the 10th business day of the month, as per regulations;
- Provide the relevant authorities with our clients information, including the following detailed information for every invoice:
- A checklist;
- A declaration of the rate of T.V.A and intracommunity T.V.A for each country;
- A digital copy of the D.E.B.
- Archive all documents and invoices at least 6 months after the declaration according to customs requirements in the event of spot checks.
- The content of the declarations we complete;
- Mailing customs controls with the D.E.B or D.E.S (European declaration of services); and
- Respecting a strict confidentiality rule of information processed by our employees at Transports MARI.
Each month a D.E.B. needs to be submitted to customs regarding all intracommunity trade with other member states of the European Union.
Who should make this statement:
A D.E.S. or D.E.B. is obligatory for any company required to pay V.A.T. and who carries out transactions in European territories. To do this the concerned entity must provide all the basic information to their legal representative who will declare all relevant trades (Article 289A of the General Tax Code).
Your liability number can be found through your T.V.A. identification number (e.g. 2 letters “FR”, a 2character code and the 9digit SIREN number). It is provided by your local tax office.
What should you declare?
All exchanged goods or services (D.E.B. or D.E.S.) where intracommunity trade has taken place within the European Economic Community or where third party goods have been subject to duties and taxes. It is the same for all import or export operations of goods or products within the European territory.
The following are example of when declaration must take place:
- Intracommunity trade in excisable products such as alcohol, tobacco, petrol and other fuels;
- Goods imported into France that are subject to duties and taxes which are then sent to another Member State (shipping declaration needed to that other Member State);
- Community goods dispatched from France to another Member State from which they are then exported.
What are the consequences of an error or negligence regarding your D.E.B.?
The customs authorities are very strict regarding the D.E.B. If you forget, neglect or make a mistake with anything in it, all related penalties are listed in section 467 of the Customs Code (supporting Article 109 of Law No. 92677 of 17 July 1992 as amended by section 84 I of law No. 971269 of 30 December 1997).
In cases of late filing, a €750 fine is applied. It is raised to €1,500 for failure to file the return within 30 days of a formal notice.
A fine of €1,500 is also applied in case of refusal to transmit the information and requested documentation or noshow for an interview with customs services.
Each omission or inaccuracy in the statement results in a fine of €15, with the maximum potential fine at €1,500.
Your obligation to complete D.E.S. or D.E.B. does not impact on your requirement in terms of T.V.A and other mandatory fees. For all information regarding the T.V.A for intra-community trade, please contact your local tax office.
For information or quotes:
Or please feel free to contact us through our online quote form.