Changes for Intrastat in France from January 1st, 2022

Changes for Intrastat in France from January 1st, 2022

Changes for Intrastat in France from January 1st, 2022 700 467 Exponens International

GROUPE EXPONENS

Changes for Intrastat in France from January 1st, 2022

Publié le 06/01/2022

The 2022 reform introduces the end of the Intrastat (“DEB”) as we know it today but replaces it by two separate returns: the statistical survey and the VAT statement.

From an organizational standpoint, the information will be collected in two distinct parts from January 2022 (to be declared in February 2022):

  • on one hand, a monthly statistical survey on intra-EU trade of goods. This will only apply to legal entities or individual entrepreneurs selected from a sample.
  • on another hand, a VAT statement on intra-EU deliveries of goods. This is tax information which is intended for the French tax authorities and used for the exchange of information between the tax services of the EU Member States for the control of intra-EU VAT.

In pratice:
The separation of tax and statistical functions results in a change on the online Intrastat filing website of the French customs. See screenshots below.

Saisie et Gestion de la réponse statistique à l’expédition et à l’introduction

  • Saisie de la réponse statistique
  • Mois sans réponse statistique
  • Vos réponses statistiques stockées
  • Vos réponses statistiques enregistrées

Saisie et Gestion de la déclaration fiscale à l’expédition

  • Saisie de la déclaration fiscale
  • Vos déclaration fiscales stockées
  • Vos déclarations fiscales enregistrées

You will find the information above on the online space on the customs website when you file your intrastat. Please note that the website does not have an English version.

Learn more about the statistical and VAT report below.

About the statistical survey

Companies liable for the survey will receive an email or a letter by the end of the year to their head office, and then possibly at the end of each quarter, if French authorities consider that the company becomes liable for this obligation.

Regarding the expected monthly returns for 2022, the selected companies for filing the statistical survey should receive their letter in December 2021.

The return threshold for expedition and introduction starts at € 460,000 for the statistical survey.
The statistical survey will be mandatory even if there is no flow made by the company during a month. It becomes mandatory to file a nil return.

The information to be filed for the statistical survey contain the same data as the previous Intrastat. Two new information will have to be added concerning the “country of origin” and the “customer’s VAT ID number” in some cases for procedure “code 29”.

Furthermore, the operations to be declared are limited to few procedure codes (11 and 19 for introduction, 21 and 29 for expedition).

However, it should be noted that the nature of transaction modalities codes has evolved.

About the VAT statement

The VAT statement will be pre-filled with the information mentioned in the statistical survey if it is completed and only for procedure code 21 (code 29 only exists for the statistical survey). It is important to start with the statistical survey if you are subject to it, the data will therefore be transmitted to the VAT statement.

The VAT statement for expedition will be filled from the first euro, but the introduction return will be deleted. The VAT statement now only concerns expedition transactions.

The data collected by the VAT statement remain unchanged: the value (euro), the procedure code (10, 20, 21, 25, 26, 31), the VAT ID number of the EU buyer. The data collected will be more limited compared to the previous Intrastat for some taxpayers.

Reminder of the procedure code for expedition
10 Correction of the Intrastat initially filed in procedure code 20 in the event of a return of stock, without transfer of ownership within the 12-month period
20 Regime of transfers of stocks under call off-stock regime, without transfer of ownership. Expedition Intrastat without indication of value
21 – Exempt delivery in France and taxable in the Member State of arrival
– Transfer of goods taxable in the Member State of arrival
26 Commercial regularization leading to an increase in value
29 Other expeditions. These include the following flow of goods:
– Shipments of goods intended for assembly or set up
– Deliveries to foreign armed forces, international organizations and foreign embassies established in another Member State
– Shipments of goods for the provision of services (tailoring work, etc.)
– Donations, gifts
– Deliveries of new means of transport to individuals
– Etc.
31 – Re-invoicing as part of a triangular transaction
– Invoicing of materials to a client established in another Member State, materials being the subject of a service provision in France

For more information:

To go further, Exponens recommends :

Importer : obligation of VAT registration in France with a tolerance while waiting to obtain the VAT number – Read the article
Reliable audit trail for invoices – Read the article
Research & Development tax credit in France – Read the article