See also :
VAT insight in France
VAT rates in France


Competent Authority :

CISD de Lille
10, place Leroux de Fauquemont CS 30 003
59040 Lille CEDEX
Tel :
Mail :

CISD de Sarcelles
22 bis, avenue du 8 mai 1945
95200 Sarcelles

The competent customs center depends on the location of the head office.

Combined with other declaration ? :

Intrastat and ECSL (goods only) are combined in the DEB : Déclaration d’Échange de Biens (

Expected submission date :

10th business day of the following month.

Usually starts when :

When the threshold is reached : following month

Notification to new PSI : YES

Usually ends with :

End of year following last due declaration

Does administration from France reminds for non-submitted declaration ?

France has an automated system for reminders?   NO : All the reminders are sent by e mail by a human agent. The 3rd reminder can be completed by a phone call to the operator.

1st reminder : 1 calendar day

2nd reminder : 6 calendar days

3rd reminder : 9 calendar days

Thresholds of intrastat exemption in France :

Simplified declaration : EUR 1, up to  EUR 460.000

Standard declaration : > EUR 460.000

Extended declaration :

Simplified declaration :

Standard declaration : EUR 460.000

Extended declaration :

Penalties for non-submitted or incomplete INTRASTAT declarations in France :

Non submission : YES

Repetitive non-submission : YES

False or incomplete data : YES

Amount of penalties : from EUR 750  to a maximum of EUR 1,500 per declaration

Intrastat submission with paper in France :

DEB paper declarations must be sent to the relevant office (require authorisation first by contacting the authority):

Centre Interrégional de Saisie des Données de Lille
Port fluvial de Lille
10 place Leroux de Fauquement
59040 Lille

Electronic submission of intrastat in France :

Electronic filing of DEB is the DEFAULT declaration mode :

Corrective intrastat declarations in France :

Due date for correction : before the 31th December of the sixth year following the date of the relevant declaration

Traders must file corrective declarations in the following cases:

• dispatches declaration : fiscal value, regime code and VAT number of the customer;

• variation of more than EUR 8,000 of the value, or concerns an element other than value where this value exceeds EUR 16,000

NIL intrastat declarations in France :

YES – event if no activity (“mois sans déclaration”)

VAT and intrastat compliance in France

contact us now and receive a quote

Intrastat in EU

Instrastat in Austria
Intrastat in Belgium
Intrastat in Bulgaria
Intrastat in Cyprus
Intrastat in Czechia
Intrastat in Germany
Intrastat in Denmark
Intrastat in Estonia
Intrastat in Greece
Intrastat in Spain
Intrastat in Finland
Intrastat in France
Intrastat in Croatia
Intrastat in Hungary
Intrastat in Ireland
Intrastat in Italy
Intrastat in Lithuania
Intrastat in Latvia
Intrastat in Luxembourg
Intrastat in Malta
Intrastat in the Netherlands
Intrastat in Poland
Intrastat in Portugal
Intrastat in Romania
Intrastat in Sweden
Intrastat in Slovenia
Intrastat in Slovakia
Intrastat in United Kingdom

Leave a Reply