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This article applies to selling in: France

Types of filings

In general, all VAT-related periodic filings are included in VAT Services on Amazon. VAT filings means Periodic VAT return, EC Sales and Purchases Lists, Intrastat statistical declarations and annual VAT returns. Country-specific VAT and Customs legislation might define additional reporting requirements to be fulfilled on a periodic basis.

Below are some examples of VAT filings:

  • VAT Return: A VAT return includes information on the VAT collected from buyers in the period, VAT paid to suppliers in the period, cross-border sales, cross-border acquisitions, and imports and exports. Tax authorities use this information to calculate your VAT liability for the period.
  • Intrastat: Intrastat is the filing used to collect information and to produce statistics on the trade in goods between countries of the European Union (EU). If you trade in goods with other EU countries above a certain threshold (vary by country), you may be required to prepare the following reports:
    1. Intrastat Arrivals – reports all acquisitions of goods into a country.
    2. Intrastat Dispatches – reports all dispatches of goods from a country.
  • EC Sales List: EC Sales List (ESL) is a filing used by member states to ensure that EU cross-border B2B sales of goods have been correctly accounted for. If you are supplying goods or services to VAT-registered buyers in another EU country, you must declare those supplies in ESL.
  • EC Purchase List: EC Purchase List (EPL) is a filing used by some member states to ensure that EU cross-border B2B acquisitions of goods have been correctly accounted for. If you are buying goods or services from suppliers in another EU country, you might need to declare those purchases in EPL.
  • DEB (Declaration d’echanges des biens): A DEB is a filing that is used to report intra-Community trade in goods from France with other EU countries. DEB filings belong to the following subcategories:
    1. DEB Arrivals – Filing that reports all acquisitions of goods into France.
    2. DEB Dispatches – Filing that reports all dispatches of goods from France.
  • Control Statement: A filing that reports the complete list of transactions that are included in VAT return, with details of invoices. The control statement is submitted along with the VAT return in the Czech Republic.
  • SAF-T: An electronic submission that reports the complete list of transactions in Poland with details of invoices. The SAF-T is submitted along with the VAT return in Poland.

Country Filing types Typical VAT return filing frequency
Czech Republic
  • VAT Return
  • EC Sales List
  • Intrastat
  • Control Statement
Monthly
France
  • VAT Return
  • DEB Dispatch
  • DEB Arrival
Monthly
Germany
  • VAT Return
  • EC Sales List
  • Intrastat
  • Annual VAT return
  • Monthly, quarterly or annually
  • The filing frequency might change as per tax authorities request.
Italy
  • VAT Return
  • EC Sales List
  • Intrastat
  • Annual VAT return
Quarterly (with either monthly or quarterly payments)
Poland
  • VAT Return
  • EC Sales List
  • Intrastat
  • SAF-T
Monthly
Spain
  • VAT Return
  • EC Sales List
  • EC Purchase List
  • Intrastat
  • Annual VAT return
Quarterly
United Kingdom
  • VAT Return
  • EC Sales List
  • Intrastat
Quarterly
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