What are the access procedures for the European Services Declaration?

TLDR: The European Services Declaration (DES) is mandatory for self-employed workers in France providing services to VAT-registered entities in other EU Member States. Access is via the DES online service on the French customs portal, except for taxpayers under the basic exemption scheme, who may use form CERFA No. 13964.

Who is required to file the DES

The European Services Declaration must be filed by individuals or legal entities that meet three cumulative conditions:

1. Having the headquarters of their economic activity, a permanent establishment, or their domicile or habitual residence in France.
2. Providing services to a VAT-registered entity established in another EU Member State.
3. The service must be located in the Member State of the client according to the VAT territoriality rules.

The following are excluded from the obligation:

• Entities established in the French Overseas Departments (DOM).
• Services not taxable in the client's Member State due to actual use outside the EU.
• Services whose territoriality does not follow the general rule of the client's location.

Access to the DES online service

To access the online declaration, the following is required:

1. A valid French VAT identification number.
2. Use of the French customs portal (www.douane.gouv.fr), where both direct entry (online data input, DTI mode) and private XML file import (DTI+ mode) are available.

The online service offers a simulation module to verify data accuracy before submission and allows automatic archiving of filed declarations.

Filing methods: online or paper

Online procedure (mandatory by default)

The declaration must be filed via the DES online service, with two options:

• Direct entry (DTI): Manual data input on the portal.
• XML import (DTI+): Uploading a structured XML file.

Paper procedure (exceptional)

Reserved only for taxpayers under the basic exemption scheme (Art. 293 B CGI), who may choose to use form CERFA No. 13964, available on entreprendre.service-public.fr.

Declaration content

The DES must include the following information:

1. Service provider details:

   • French VAT identification number.
   • Full address and business name or company name.

2. Reference period of the declaration (quarterly for special regimes).

3. EU client details:

   • Client's VAT identification number in the destination Member State.

4. Declared amounts:

   • Total taxable amount (excluding VAT) of services for which the client is liable for tax in the Member State, rounded to the nearest euro.
   • Any advance payments received relating to services subject to reverse charge.

5. Commercial adjustments (discounts, rebates):

   • May be aggregated into a single line per client, indicating the net balance between positive and negative amounts.

Deadlines and corrections

• Declaration obligation: The DES must be filed from the first euro of taxable services, with no exemption threshold.
• Frequency: The declaration is quarterly for special regimes provided for in Art. 298 sexdecies CGI.
• Corrections: No specific deadline for amendments, but the declaration must always reflect the actual balance (positive or negative) for each client.

Exclusions and special cases

The following are not required to file the DES:

• Entities providing services not taxable in the client's Member State due to use outside the EU.
• Services whose territoriality does not follow the general rule of the client's location (e.g., real estate services, access to cultural events).
• Services subject to reverse charge by the client but exempted by option of the Member State.