TLDR: The European Services Declaration (ESD) must be submitted by the 10th working day of the month following the one in which VAT becomes payable in the recipient's Member State. It applies to VAT-registered entities established in France that provide services to VAT-registered clients in other EU Member States, with some exceptions.
What is the ESD?
The European Services Declaration (ESD) is a mandatory requirement for VAT-registered entities established in France that provide services to VAT-registered clients in other EU Member States. The ESD must be submitted when the service is located in the recipient's Member State according to the territoriality rules of Article 44 of Directive 2006/112/EC.
Who must file the ESD?
VAT-registered entities with their economic activity headquarters, a permanent establishment, domicile, or habitual residence in France must file the ESD. It concerns service transactions where the recipient is liable for VAT in their Member State, as per Article 196 of Directive 2006/112/EC.
Filing deadline
The ESD must be submitted by the 10th working day of the month following the one in which:
- VAT became payable in the recipient's Member State, or
- a commercial adjustment was notified to the recipient.
Filing methods
The ESD must be filed electronically, except for entities under the franchise regime, which may opt for the paper version (form CERFA n° 13964). The paper form can be photocopied and filled out directly or requested from the Centre Interrégional de Saisies de Données (CISD).
Required information
The ESD must include, for each recipient:
- The VAT identification number of the recipient in their Member State.
- The total net amount (excl. VAT) of services for which the recipient is liable for VAT in their Member State.
- The reference period, the provider’s address, and business name.
Exclusions
The ESD is not required for services that are:
- Non-taxable in the recipient’s Member State because they are used outside the EU, or
- Whose territoriality is not determined by the general rule of the recipient’s location.
Corrections
Any omissions or inaccuracies must be corrected without delay by submitting an amended declaration.