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European services declaration (DES) — services sold within the EU

The European services declaration (DES) is the monthly summary through which a supplier established in metropolitan France sends the customs authorities the services it has supplied to VAT-registered customers in another European Union member state. It collects no VAT: it lets the tax administration check, after the fact, how those services were taxed, since they are taxed in the customer's hands under the reverse charge. It is due where four conditions are met — the supplier is established in metropolitan France, the customer is in another member state, the customer is VAT-registered and acting as such, and the service is taxable in the customer's state. Only the SUPPLIER files it: the duty never falls on the customer, and it also covers businesses under the French VAT registration threshold, which must for that purpose apply for an intra-Community VAT number — the tax administration does not issue them one automatically.

Up to date for 2026 — verified on September 11, 2026Official procedure, no printed formGuide: about 20 min

Deadlines

From the 1st to the 10th working day of the following month
The DES is a monthly declaration sent to the customs authorities from the 1st and no later than the 10th WORKING day of the month following the reference month. Working days, not ten calendar days.
Reference period
Generally the calendar month in which VAT became chargeable in the other member state on that service. The formality cannot be completed before that date.
Continuing services running over more than a year
For continuing services supplied periodically over more than a year, the service must be declared at the end of each calendar year if no payment has been made.

Documents to prepare

  • Your business's intra-Community VAT number, to be applied for if it was not issued automatically
  • Each client's VAT number in the member state where the service is taxable
  • Total amount excluding VAT of the month's services, client by client, deposits received included
  • Rebates and discounts granted over the period, to be entered as commercial adjustments
  • An account on the French customs authority portal
  • The business's SIRET number, business name and address
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • Any VAT-registered individual or company established in metropolitan France — registered office or fixed establishment — that sells a service to a VAT-registered customer in another member state
  • Businesses under the French VAT registration threshold: they are taxable persons without being liable for VAT, and the DES duty applies to them too once the conditions are met
  • Self-employed people and freelancers invoicing European business clients — development, consulting, design, translation
  • People established in the French overseas departments are NOT required to file a DES
  • The customer is never covered: only the supplier files the declaration

Worked example

Example: Léa, a freelance developer in Lyon, reports two European clients

Léa is a freelance developer in Lyon, VAT-registered under the standard regime. In March she invoices €6,000 excluding VAT to a Belgian agency and €2,500 excluding VAT to an Irish company, both VAT-registered and acting as such. All four conditions are met: she is established in metropolitan France, her clients are in other member states, they are VAT-registered, and the service is taxable in their states. Léa creates an account on the customs authority portal, opens the "Déclaration européenne de services" online service, and enters in DTI mode her own details — VAT number, address, SIRET number, business name — then, for each client, their VAT number in their member state and the total amount excluding VAT: €6,000 for the Belgian agency, €2,500 for the Irish company. She files between the 1st and the 10th working day of April and receives an acknowledgement at the email address set in her user account. Had she granted one of those clients a rebate over the same period, she could have reported it on a separate line.

How to fill it in, step by step

  1. Check the four conditions: you are established in metropolitan France (registered office or fixed establishment from which the service is supplied), the client is in another member state, the client is VAT-registered and acting as such, and the service is taxable in their state — so the client must not be exempt from VAT there on that supply.
  2. Set aside services outside the scope of the DES: travel agency services, services connected with immovable property, passenger transport, admission to cultural, artistic, sporting, educational, scientific or entertainment events, catering consumed on the spot, short-term hire of means of transport, and services exempt in the customer's member state.
  3. Make sure you hold an intra-Community VAT number: if you are under the VAT registration threshold, the tax administration does not issue one automatically — it is requested from the messaging service of your business account on impots.gouv.fr ("Messagerie", "Écrire", "TVA", "Je demande un numéro de TVA intracommunautaire").
  4. Create a personal account on the customs authority portal, or log in to an existing one.
  5. Open the "Déclaration européenne de services (DES)" online service and enter your details: VAT number, address, SIRET number, business name.
  6. For each client, give their VAT number in the member state where the service is taxable, the total amount excluding VAT of the services supplied or of the deposit received, and the amount of any commercial adjustments.
  7. File between the 1st and the 10th working day of the month following the reference month, and keep the acknowledgement sent to the email address in your user account.

The form, line by line

Filer's details
VAT number, address, SIRET number, business name: the DES identifies the supplier, since it is the supplier, and only the supplier, who files it.
Client's VAT number
The customer's number in the member state where the service is taxable. It is what evidences the customer's taxable-person status — without it the service does not belong in the DES.
Total amount excluding VAT per client
The amount excluding VAT of the services supplied, or of the deposit received. Amounts are given in euros, rounded up to the nearest unit; a value rounded to 0 (for example €0.48) is not declared.
Commercial adjustments
Rebates and discounts granted to the customer. Where invoices and adjustments fall in the same reference period for the same client, each may be put on a separate line.
DTI and DTI+ modes
DTI is manual entry, the most common. DTI+ means uploading a file and requires authorisation issued by the collection centre the filer reports to.

Good to know

  • BUYING a service within the European Union triggers no customs formality: the duty to file a DES falls only on the business that SELLS a service in the EU.
  • The DES is separate from the VAT recapitulative statement and the EMEBI statistical survey, which cover trade in GOODS and are filed on a different platform.
  • A business under the VAT registration threshold invoices without VAT, carrying the wording "TVA non applicable, article 293 B du Code général des impôts", and no VAT amount may appear on the invoice — none of which excuses it from the DES.
  • The intra-Community VAT number must appear on every invoice or commercial document of the business.
  • The DES may be filed by a third-party filer — a service provider, a separate company, an association — chosen freely and without conditions; the business nevertheless remains SOLELY liable for the information declared.
  • The online service allows stored DES filings to be viewed for up to two months, or saved ones, files to be imported, a simulation mode to be used and online support to be contacted.
  • A European client's VAT number should be checked for validity on the VIES portal before invoicing without VAT.

Common mistakes

  • Assuming a filer under the VAT registration threshold is excused: the duty covers any taxable person, and a business under the threshold is a taxable person without being liable for VAT.
  • Invoicing a European client without having applied for an intra-Community VAT number: under the threshold the administration does not issue one automatically, it must be requested through the business account messaging service.
  • Reading "10 days" where the rule says "the 10th WORKING day of the following month": the difference moves the deadline by several days depending on the calendar.
  • Declaring services outside the scope — services connected with immovable property, passenger transport, catering consumed on the spot, short-term hire of means of transport, admission to events: they must not appear in the DES.
  • Filing a DES as the CUSTOMER of a European service: only the supplier is subject to this duty.
  • Filing a DES from an establishment in a French overseas department: a person located there is not required to file a DES.
  • Handing the DES to a third-party filer and assuming you are off the hook: the business remains solely liable for the information declared.

Frequently asked questions

Who has to file a European services declaration?

Any VAT-registered individual or company established in metropolitan France that supplies a service to a customer in another member state who is VAT-registered and acting as such, the service being taxable in the customer's state. Only the supplier is concerned, never the customer.

Is a business under the VAT registration threshold covered?

Yes, once the conditions are met. It must then hold an intra-Community VAT number, which the administration does not issue automatically — unlike for businesses under the standard regime — and which must be requested through the business account messaging service on impots.gouv.fr.

When must the DES be filed?

It is a monthly declaration, sent to the customs authorities from the 1st and no later than the 10th working day of the month following the reference month. The formality cannot be completed before the date VAT became chargeable in the other member state.

Which services are outside the scope of the DES?

Travel agency services, services connected with immovable property, passenger transport, admission to cultural, artistic, sporting, educational, scientific or entertainment events, catering consumed on the spot, short-term hire of means of transport, and services exempt in the customer's member state.

Do I also have to report the services I BUY within the European Union?

No. Acquiring a service within the European Union triggers no customs formality; the duty to file a DES falls only on the business that sells.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in French

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.