Our job allows us to be in daily contact with companies carrying out community and extra-community exchanges and with Customs; this positions Franzosini Monaco as the privileged contact for all questions of customs regulations and therefore able to resolve problems related to DEB and DES, (generally delegated to chartered accountants or professional firms who are not always up to date customs technical questions).
INTRASTAT: DECLARATIONS OF INTRACOMMUNITY EXCHANGES
In order to offer an ever wider range of services and to meet the needs of our customers, Franzosini Monaco is at your service for the establishment of all your intra-community trade declarations.
- the “Intrastat” system is the set of procedures which ensure the accomplishment of two important functions:
- fiscal control of intra-Community trade in goods and services carried out by national operators with the rest of the European Community;
statistics on trade in goods carried out by national operators with the rest of the European Community.
To this end, the authorities of the Member States have adopted, in transposition of specific Community directives, rules governing the fiscal and statistical aspects linked to these operations.
In FRANCE, following the abolition of customs barriers within the European Community in 1993, you now have the obligation to send monthly to customs:
- a trade in goods declaration (DEB) showing all your trade in goods with EU Member States.
- a declaration of exchanges of services (DES) covering all the services provided to companies established in other EU countries,
It is therefore mandatory to indicate the transactions relating to VAT:
- acquisitions and deliveries of movable goods to suppliers and customers who are nationals of EU Member States and who hold a VAT number in their own country,
- services related to these operations and movements of goods other than acquisitions and deliveries to and from nationals of EU Member States.
These DEB and DES declarations must be made to the Customs Service electronically with the sending of electronically signed files.
This requires in-depth customs and regulatory competence and a close relationship with customers in order to establish these declarations.
Our job allows us to be in daily contact with companies carrying out community and extra-community exchanges and with Customs; this positions Franzosini Monaco as the privileged contact for all questions of customs regulations and therefore able to resolve problems related to DEB and DES, (generally delegated to chartered accountants or professional firms who are not always aware of customs technical questions).
