Legaware - Trade in Services Declaration (DES)

Trade in Services Declaration (DES)

Legal obligation

What are the risks ?

Financière : 750 € - 1500 €

Financière : 15 € - 1500 €

Financière : 1500 €

Declaration

French companies providing services to European companies must establish European Service Declarations (DES) summarizing the operations carried out. Transactions are to be declared from the 1st euro.

The servi...Log in to see the rest ...

Exclusion

Below are the movements that do not require the filing of a DES:

trade between Member States of goods of third origin circulating under the external transit customs procedure,
travel agency service...Log in to see the rest ...

Authority

Directorate-General of Customs and Indirect Taxes

Responsible

French company selling services in the EU

Sources

Legal Sources

Order of 23 July 2010 relating to the methods of transmission of the European declaration of services (DES)

Circular of January 2, 2020 relating to the Declaration of Exchange of Goods between Member States of the European Union NOR CPAD1937201C

Other sources

Direction générale des douanes et droits indirects - Professionnel