Trade of goods declaration
changes to the reporting procedures as of January 1, 2022
Reminder of the current
A company that brings goods in and/or out of France to another Member State is required to send the customs administration a Trade of Goods declaration.
It currently includes:
• a statistical declaration (concerning introduction and shipment operations),
• a tax return (aimed at ensuring compliance by taxable persons for VAT purposes with intra-Community rules).
The Trade of Goods declaration must be completed in the following situations:
• During year N-1, the company introduced goods into France with a value of €460,000 or more;
• During year N, the company made introductions with a value of €460,000 or more. The Trade of Goods declaration is then due from the month of crossing;
• The company has made shipments of goods from France to a Member State. In this case, the Trade of Goods declaration must be completed from the first euro.
Changes as of January 1, 2022:
creation of two declarations
The new regulation (UE) n°2019/2152 named EBS (European Business Statistics) that repeals the regulation Intrastat (CE) n°638/2004 aims to distinguish between tax obligations and obligations for statistical purposes.
These provisions have been transposed into the draft finance law for 2022, which provides for the creation of two separate declarations to replace the Trade of Goods declaration:
• The statistical survey declaration for the customs component: intended to feed the data relating to external trade and which is the responsibility of the customs administration;
• The tax summary statement provided for in Article 289 B of the General Tax Code, which was already included in the Trade of Goods declaration and which will now be the subject of a separate declaration.
The tax component must be completed by each company that makes intra-Community acquisitions and/or supplies beyond the accountability thresholds of the former Trade of Goods declaration, which remain unchanged.
The collection of statistics should only be carried out on the basis of a sample of companies. For the year 2022, concerned companies will be the current registrants.
The dissociation of the tax and statistical functions results in a modification of the screens of the portal « Trade of Goods declaration on the WEB» to show separately the entry of the «VAT summary statement» and the entry of «the response to the statistical survey».
-> The first reference month of these two declarations will be January 2022. The deposit will therefore have to be made in February 2022.
For any further information, please do not hesitate to contact our tax department.
Géraldine BINQUET | Tax specialist
firstname.lastname@example.org |+33 1 40 40 38 38