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EC Sales List FranceRequired, monthlyLast reviewed October 2026EC Sales List in France: DES explained
Businesses that deliver goods or services to customers in other EU countries report them to French customs every month, through the online service DEBWEB2.
General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.
The obligation
VAT recapitulative statement (état récapitulatif TVA) and European services declaration (DES)
Who must report
Any business that made intra-EU deliveries (article 289 B of the tax code). The statement covers dispatches. It is not needed for a month without intra-EU deliveries.
How it works
Collect intra-EU sales from the ERP for the period → Check customer VAT numbers and transaction types → Reconcile to the VAT return → Review and approve → File through the official channel
Key dates for France
- 10th working dayThe statement must be received no later than the 10th working day after the reference month
- MonthlyOne statement per month. In 2026, for example, the window for September is 1 to 12 October and for October it is 1 to 13 November
- Not before the 1stThe statement cannot be finalised before the first day of the month after the reference month
- Reference monthThe month in which VAT became chargeable in the other EU country
What the report contains
The statement lists the intra-EU deliveries of the month by customer. French customs publish one calendar for the statement and for the DES.
What your ERP has to deliver
Taxera needs your intra-EU sales by customer VAT number, customer country, amount and type of supply (goods, services or triangular), per company code and period. The totals must agree with the matching lines of the VAT return.
The process, step by step
Practical insights
- Since February 2022 the old DEB is split in two: this tax statement and a separate statistical survey (see the Intrastat guide).
- Use the customs calendar, since the 10th working day moves each month.
Common pitfalls
- Counting calendar days instead of working days.
- Mixing up the tax statement with the statistical survey, which only selected businesses answer.
Linked obligations in France
EC Sales List France: questions, answered
Official sources
Keep this guide
Download the France EC Sales List guide as a PDF. It has the same content as this page.