French EC Sales Lists (ESL)

If a French VAT registered business, resident or non-resident, is selling goods or services (since the 2010 VAT Package) to other VAT registered companies in Europe, then reporting of the transaction must be submitted.

Unlike most of the rest of the EU member states, France does not require a separate ESL. Instead, details are provided through the French Intrastat DEB filing.

When should French ESLs be filed?

Transactions are filed in France on a monthly basis in the Intrastat filing.

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Need a fiscal representative in France?

Non-EU businesses selling in France will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.

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Researching U.K. VAT legislation is the first step to understanding your VAT obligations. Avalara can help your business comply with U.K. VAT requirements and manage your obligations, regardless of your business size or type.

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French EC Sales Lists (ESL)

When should French ESLs be filed?

Need a fiscal representative in France?

Need help with your UK VAT compliance?

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