European Services Declaration (DES): intra-EU B2B services guide

What is the French European Services Declaration?

The French European Services Declaration, known in French as the declaration europeenne de services or DES, is a monthly statement for certain intra-EU B2B services supplied from France. It allows French Customs to collect data used to check that VAT on cross-border services is correctly self-assessed by the business customer in another EU Member State. For the broader French VAT context, see VAT rules in France.

The DES applies to services covered by the general B2B place-of-supply rule, where the customer is liable for VAT under the reverse charge mechanism. In practice, the French supplier issues an invoice without French VAT, mentions reverse charge / autoliquidation, and reports the transaction in the DES when the service is in scope. For current French VAT rates, see VAT in France.

The DES is linked to VAT, but it is not the French VAT return. The same transaction may also need to appear on the French CA3 VAT return, generally in the section for non-taxable transactions and, where relevant, line E2.

Who must file a DES in France?

A DES is required when a business established in France supplies an eligible B2B service to a VAT-taxable customer established in another EU Member State. The customer must be identified for VAT, and the service must fall under the general B2B rule with VAT due by the customer through reverse charge. Ensure you have a valid VAT number in France to file the DES.

Use this quick test before filing:

If one of these answers changes, the transaction may fall outside the DES or require a different VAT treatment.

Micro-entrepreneurs and businesses under the French VAT exemption scheme, franchise en base, can still be concerned. The fact that a French business does not charge French VAT under article 293 B of the French Tax Code does not automatically remove intra-EU reporting obligations. Franchise-base cases may use paper form Cerfa 13694 instead of the online service in limited situations. Non-EU businesses may need a fiscal representative in France for this purpose.

Is there a DES threshold?

There is no DES threshold. The obligation depends on the nature of the operation, not on the monthly or annual value of your services.

A French consultancy invoice of 200 EUR to a VAT-registered German company can be reportable if the service falls under the general B2B rule and the German customer reverse-charges VAT. Waiting for a volume threshold is one of the most common DES mistakes.

Which services must be reported?

Report intra-EU B2B services supplied from France when the customer self-assesses VAT in its Member State under the reverse charge. Typical examples include advisory services, software development, IT services, marketing, advertising, remote technical assistance, management services and other intellectual services.

The amounts declared should reconcile with your invoices, credit notes, accounting records and French VAT reporting. Discounts, rebates, price adjustments and credit notes can be reported as negative amounts where they correct a previously declared transaction.

Which services are excluded from the DES?

Several services supplied to EU customers are outside the DES because they follow a specific place-of-supply rule or a special VAT regime. The exclusion list matters as much as the reporting rule.

Invoice date or payment date: which month goes into the DES?

The reference period is the month in which VAT became chargeable in the customer's Member State. That is why the question is not simply "invoice date or payment date?".

In practice, you need to reconcile three dates:

• the performance or completion date of the service;

• the invoice date and any advance payments;

• the month used for the DES and the French VAT return.

For many recurring services, the invoice month and the DES month will match. For deposits, advance payments, late invoices or services completed at month-end, the VAT chargeable event can create a different reporting month. The DES should follow that VAT chargeability logic, not a mechanical export of invoice dates.

When is the DES due?

The DES is a monthly return due no later than the 10th working day of the month following the reference month. The reference month is the month when VAT became chargeable in the customer's Member State.

For 2026, the expected filing dates are:

These dates should be checked against the official French Customs calendar before filing, especially where weekends, public holidays or service availability affect the practical deadline.

How to file a DES on ProDouane

Most taxable persons file the DES online through the DES service available from the French Customs portal / ProDouane. The return is submitted to French Customs, even though the underlying rule is a VAT rule.

Prepare the following data before filing:

• the reference period;

• the customer's EU VAT number, without spaces or separators;

• the customer's Member State;

• the taxable amount excluding VAT, in euros;

• any credit notes, discounts, rebates or corrections;

• the audit trail linking each DES line to invoices and accounting entries.

Businesses benefiting from the French franchise en base scheme may, in specific cases, file using paper form Cerfa 13694 and send it to the relevant data entry centre. Other taxable persons are expected to file through the online DES service.

DES, CA3, EMEBI and EC Sales List: what is the difference?

The DES must be consistent with other French VAT and customs reporting, but it does not replace them.

The distinction is operationally important. A single customer relationship can include both goods and services, but the reporting channels are not interchangeable.

What are the penalties for missing or incorrect DES filings?

French DES penalties can apply even where the underlying invoice amount is small. The standard sanctions are:

• 750 EUR for failure to file the return on time;

• 1,500 EUR if the return is not filed within 30 days after formal notice;

• 15 EUR per omission or inaccuracy, capped at 1,500 EUR per return.

Common errors include filing late, omitting a small EU service invoice, using the wrong customer VAT number, reporting the wrong month, including excluded services, or confusing goods and services.

Practical DES checklist before filing

Before submitting the DES, check each line against the following points: See our guide on the EC Sales List and Intrastat in France.

• the supplier is established in France;

• the customer is a VAT-taxable business in another EU Member State;

• the customer's VAT number has been checked;

• the service falls under the general B2B place-of-supply rule;

• the service is not excluded: immovable property, passenger transport, events, travel agency, on-site consumption, short-term transport hire, local exemption;

• the transaction is not a supply of goods, B2C service or non-EU customer service;

• the reference month follows the VAT chargeable event in the customer's Member State;

• the amount is stated excluding VAT in euros;

• credit notes and commercial adjustments are documented;

• the French VAT return / CA3 treatment is consistent, including line E2 where relevant.

See also: provision of services in Luxembourg