YOUR COMPANY SELLS GOODS IN THE EU
IF YOU SELL GOODS WITHIN THE EU
Your company is under an obligation to file Intrastat déclarations.
This declaration records all movements of goods from one Member State to another (dispatches and arrivals of goods by your company).
It must be sent to the national customs authorities, which use it for statistical and tax purposes. It is filed every monthly.
IF YOU ARE MARKETING SERVICES IN THE EU
Your company is required to file a European Declaration of Services
Known as DES , this declaration summarises all transactions carried out from one Member State to another.
You are obliged to send it to the national customs authorities, which use it for statistical purposes. It is also monthly and must be submitted as soon as the first service is provided.
IF YOU IMPORT
If you are importing goods from a third country (outside the European Union)
You are required to have a VAT number in the country of customs clearance
IF YOU ARE EXPORTING
If you sell goods to customers outside the European Union, you must :
- Have an EORI (Economic Operator Registration and Identification) number.
- Appoint a substitution exporter if you are not established in the EU