INTRASTAT, EMEBI, EC Sales List, ERTVA and DES
INTRASTAT,EMEBI, ESL, ERTVA and DES
A frequently underestimated obligation, essential for compliance and ensuring the reliability of your VAT data.
The application of intra-community VAT regimes to goods and services sometimes requires the submission of additional VAT declarations.
The EC Sales List (ESL), also known as the recapitulative statement of intra-community supplies of goods (ERTVA in France) : this is a VAT declaration that companies are required to file for their intra-community supplies of goods to VAT exempt taxable persons, for stock transfers treated as exempt intra-community supplies and for transactions under the simplified triangular trade regime. The declaration reports the total value of these operations, any subsequent adjustments (such as credit notes or amended invoices), and the VAT numbers of the customers involved. Since 2020, correctly reporting a transaction in the ESL has become a condition for benefiting from the VAT exemption in the seller's country.
The EC Sales List (ESL), or recapitulative statement for the supply of services (known as DES in France) : is a VAT declaration that companies are required to file for their sales of services when the customer is liable for tax in another Member State under the general rule of Article 196 of Directive 2006/112/EC (services not exempt in the customer's country).The declaration includes the amount of these transactions, and their adjustments (credit notes or amended invoices), as well as the VAT identification numbers of the clients.
These two types of tax declarations feed into an intra-community database, the VIES (VAT Information Exchange System), which is accessible to the tax authorities of the Member States. Through this system, they can verify that VAT has been correctly declared in the client’s Member State.
Non-filing of these returns (ESL for goods and services / ERTVA and DES) can lead to the rejection of the VAT exemption, in addition to any applicable penalties and sanctions, exposing the company to significant financial risks.
The transfer of goods between Member States of the European Union may also require the submission of statistical declarations.
INTRASTAT (EMEBI in France) : INTRASTAT is a statistical obligation that companies must comply with once they meet the criteria established by each Member State, either by reaching the thresholds for intra-community movements or by being designated by the tax authorities (as it is the case in France or the Netherlands). The filing of these declarations is mandatory. Non-filing of these returns may result in penalties and sanctions.
INTRASTAT, EMEBI, ESL, ERTVA, and DES : When should you contact us?
We have identified four situations in which a company may turn to VAT SOLUTIONS for assistance with these intra-community declarations :
Subcontracting by the Company: Some companies choose to outsource the management of their reporting obligations to an expert to ensure compliance with deadlines and accuracy of content. This may apply to companies wishing VAT SOLUTIONS to handle their obligations in their country of establishment, or to European or non-European companies seeking to outsource declarations for which they are liable within the EU.
Compliance Review: For companies that retain control over their declarations, we offer a one-off audit or HealthCheck.
The objective is to verify that INTRASTAT, EMEBI, ESL, ERTVA, and DES reporting practices are compliant, and that no risks of sanctions or errors exist. This solution enables companies to secure their internal processes without fully outsourcing the management of their declarations.
Carriers / Logistics Providers: Some carriers and logistics providers offer their clients a turnkey solution covering transport, customs, VAT, and additional declarations (INTRASTAT, EMEBI, ESL, ERTVA).
Not always having the necessary in-house expertise, they establish a partnership with VAT SOLUTIONS to subcontract the management of these declarations on behalf of their clients.
VAT Fiscal Representation: Certain EU Member States, such as France, require non-European companies liable for specific VAT reporting obligations (including ERTVA for goods) to have these declarations submitted by an accredited VAT fiscal representative.
As part of managing these entities’ reporting obligations, VAT SOLUTIONS handles the submission of these declarations in addition to VAT returns, sometimes subcontracting on behalf of fiscal representatives who does not have the necessary in-house expertise to ensure compliance.
Why should you work with us?
Depending on your needs, we tailor our approach: an initial discussion to understand your activities and precisely define the services to be provided (full management of declarations, VAT fiscal representation, or a one-off compliance review).
We will inform you of the data to be submitted periodically, as well as the required transmission format.
We will then send you a customized fee proposal
