French EC Sales Lists (ESL)

If a French VAT registered business, resident or non-resident, is selling goods or services (since the 2010 VAT Package) to other VAT registered companies in Europe, then reporting of the transaction must be submitted.

Unlike most of the rest of the EU member states, France does not require a separate ESL. Instead, details are provided through the French Intrastat DEB filing.

When should French ESLs be filed?

Transactions are filed in France on a monthly basis in the Intrastat filing.

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