A European declaration of services (DES) is a declaration that companies providing services to companies in other countries of the European Union must make to the customs administration .
Debitoor allows you to invoice your customers in a foreign language and in the currency of the country where they are established.
A DES lists the services provided to companies established in countries of the European Union during a given period.
Which companies are affected by European service declarations?
The companies concerned by the European declarations of services are those which provide services to companies domiciled in other countries of the European Union.
These companies must also hold an intra-community VAT number , whether they are liable and liable or not liable for VAT.
Please note that there are exemptions for companies that provide specific types of services, such as travel agency services or short-term transport rentals. The full list of exceptions can be viewed on the French customs website.
DES therefore do not concern the provision of services to individuals established in other countries of the European Union.
What is a DES used for?
European declarations of services allow the customs administration to manage the VAT taxation of services provided by the company in other countries of the European Union.
The DES is linked to the principle of reverse charge of VAT insofar as the services concerned by the European declaration of services are those invoiced excluding VAT. It is the buyer who will pay the VAT back to the tax authorities of his country.
When should a European service declaration be made?
There is no minimum amount required to have to complete a European Services Declaration. Thus, even the first euro made by the company thanks to the delivery of services to a company in a country of the European Union must be declared. Failure to report the provision of services in another country of the European Union is liable to fines.
Just like the declarations of exchange of goods , the European declarations of services must be carried out at the latest at the filing deadlines indicated on the calendar of the customs website . The deposit dates for performing a DES are generally set between the 11th and the 14th of the month following the provision of the service.
A company must therefore perform one DES at most each month.
How to do a DES?
All companies must complete their DES online via the pro-customs teleservice .
Only certain companies have the possibility of making their European declaration of services on paper. This option is valid for individual entrepreneurs and companies benefiting from the exemption regime based on VAT.
DES involves providing information, among other things, about the services delivered to companies in other countries of the European Union and their respective values. The identification numbers of the companies receiving the services must also be provided.