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French Intrastat

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Companies in France that are registered for value-added tax (VAT), and that trade with other European Union (EU) countries, must declare the exchange of goods and services to and from France. The Declaration d'exchanges de biens (Declaration of Trade in Goods, or DEB) is a combination of the EU Sales List and the Intrastat report. You must submit this report monthly for all intracommunity sales of goods.

You can generate the DEB report in either of two electronic text file formats: SAISUNIC 330 or INTRACOM format.

The following table shows the fields that are included in the French Intrastat declaration in SAISUNIC 330 format. The table also indicates the report level of the field. The field can be 4 (simplified), 1 (full), or both.

Field Report level
Period Of Reference 4, 1
Number Of Declaration 4, 1
Line Number 4, 1
Country ISO Code (FR) 4, 1
Complementary Code 4, 1
Siren Number 4, 1
VAT Code Of Customer 4, 1
Direction Code 4, 1
Transaction Type 4, 1
Obligation Level 4, 1
Commodity Code 1
National NGP 1
County (Department) 1
Nature Of Transaction 1
Country Of Origination 1
Country Of Origin - Imports 1
Final Destination - Exports 1
Invoice Value 4, 1
Statistical Value 1
Net Weight 1
Additional Units 1
Transport Code 1

The following table shows the fields that are included in the French Intrastat declaration in INTRACOM format. The table also indicates the report level of the field. The field can be 4 (simplified), 1 (full), or both.

Field Report level
Code 4, 1
Number Of Declaration 4, 1
Number Of Line 4, 1
Siren 4, 1
County (Department) 1
Transport Code 1
Country Of Origin 1
Nature Of Transaction 1
Invoice Value 4, 1
Modes Of Delivery 1
Transaction Type 4, 1
Obligation Level 4, 1
Commodity Code 1
National NGP 1
Net Weight 1
Statistical Value 1
Additional Units 1
Country Of Origin - Imports 1
Final Destination - Exports 1
VAT Code Of Customer 4, 1
Complementary Code 4, 1
Period Of Reference 4, 1

Set up Intrastat

  1. In Microsoft Dynamics Lifecycle Services (LCS), in the Shared asset library, download the latest versions of the following Electronic reporting (ER) configurations for the Intrastat declaration:

    • Intrastat model
    • Intrastat report
    • Intrastat INTRACOM (FR)
    • Intrastat SAISUNIC (FR)

    For more information, see Download Electronic reporting configurations from Lifecycle Services.

  2. In Dynamics 365 Finance, go to Tax > Setup > Foreign trade > Foreign trade parameters, and follow these steps:

    1. On the Intrastat tab, on the Electronic reporting FastTab, in the File format mapping field, select Intrastat INTRACOM (FR) or Intrastat SAISUNIC (FR).
    2. In the Report format mapping field, select Intrastat report.
    3. On the Commodity code hierarchy FastTab, in the Category hierarchy field, select Intrastat.
    4. On the General FastTab, in the Transaction code field, select the code that is used for transfers of goods.
    5. In the Credit note field, select the code that is used for returns of goods.
    6. In the Obligation level for export field, enter the level of detail for the export report. The level that you select affects the lines that are shown on the report. For more information, see the tables at the beginning of this article.

  3. Go to Organization administration > Organizations > Legal entities, select your company, and then follow these steps:

    1. On the Registration numbers FastTab, in the NAF code field, enter your NAF code. For more information, see FR-00003 NAF codes and Siret numbers.
    2. On the Foreign trade and logistics FastTab, in the Intrastat section, set the VAT exempt number export and VAT exempt number import fields.
    3. On the Tax registration FastTab, in the Tax registration number field, enter your company's tax registration number.

  4. To specify NAF codes and tax-exempt numbers for customers, go to Accounts receivable > Customers > All customers, and follow these steps:

    1. Select a customer.
    2. On the Invoice and delivery FastTab, in the Sales tax section, in the Tax exempt number field, enter the customer's tax-exempt number.
    3. On the Sales demographics FastTab, in the French Siret field, enter the company's Siret number.
    4. In the NAF code field, enter the company's NAF code.
    5. Repeat these steps for other customers.

  5. To specify NAF codes and tax-exempt numbers for vendors, go to Accounts payable > Vendors > All vendors, and follow these steps:

    1. Select a vendor.
    2. On the Invoice and delivery FastTab, in the Sales tax section, in the Tax exempt number field, enter the vendor's tax-exempt number.
    3. On the Purchasing demographics FastTab, in the French Siret field, enter the company's Siret number.
    4. In the NAF code field, enter the company's NAF code.
    5. Repeat these steps for other vendors.

  6. Go to Tax > Setup > Foreign trade > Compression of Intrastat, and select the fields that should be compared when Intrastat information is summarized. For French Intrastat, select Statistics procedure, State of origin, Country/region of origin, Delivery terms, Transport, Correction, Country/region, County of origin/destination, Direction, Country/region of sender, State of sender, State, Transaction code, and Commodity.

  7. Go to Warehouse management > Setup > Warehouse > Warehouses, select a warehouse, and then follow these steps:

    1. On the Addresses FastTab, select Add or Edit.
    2. In the dialog box, in the City field, select the warehouse's city. The city's state will be used as a county for your DEB report.

NGP codes

On the DEB report, the codification of products consists of the following elements:

  • The eight-digit CN8 code that represents the tariff and statistical nomenclature of the EU.
  • If applicable, the one-digit Nomenclature Générale des Produits (NGP) national item code.

In 2021, the NGP applies to only three types of products:

  • Some products from cows, sheep, and goats
  • Military equipment
  • French wines

You must set up the NGP codes and assign them to related products. The NGP field is then automatically set on the Intrastat journal page.

Set up an NGP code

  1. Go to Tax > Setup > Foreign trade > NGP codes.
  2. On the Action Pane, select New to create an NGP code.
  3. In the NGP field, enter a single-digit code.
  4. In the Description field, enter a description for the code.

Assign an NGP code to a product

  1. Go to Product information management > Products > Released products.
  2. In the grid, select a product.
  3. On the Foreign trade FastTab, in the Intrastat section, in the NGP field, select the appropriate NGP code.

Intrastat journal

Go to Tax > Declarations > Foreign trade > Intrastat to manage your transactions that are applicable to foreign trade with EU countries. For more information, see Intrastat overview.

The NGP column is specific to France. It shows the NGP code for the product. If the NGP isn't applicable to a product, 0 (zero) is shown. You can adjust the NGP code. Select the transaction, and then, on the General tab, in the Codes section, in the NGP field, select the required NGP code.

Intrastat transfer

On the Intrastat page, on the Action Pane, you can select Transfer to automatically transfer the information about intracommunity trade from your sales orders, free text invoices, purchase orders, vendor invoices, vendor product receipts, project invoices, and transfer orders. Only documents that have an EU country as the country or region of destination (for dispatches) or consignment (for arrivals) will be transferred.

Because the DEB report is a combination of the EU Sales List and the Intrastat report, it also includes triangular transactions, where a direct delivery is made from one EU country (party A) to another EU country (party C), and a French legal entity (party B) is in the middle of the triangular deal.

Generate a DEB (Intrastat) report

  1. Go to Tax > Declarations > Foreign trade > Intrastat.

  2. On the Action Pane, select Output > Report.

  3. In the Intrastat Report dialog box, set the following fields.

    Field Description
    From date Select the start date for the report.
    To date Select the end date for the report.
    Generate file Set this option to Yes to generate a .txt file.
    File name Enter the name of the .txt file for your Intrastat report.
    Generate report Set this option to Yes to generate an .xml file.
    Report file name Enter the required name.
    Only corrections Set this option to Yes to report only corrections. Set it to No to report both normal transactions and corrections.
    Direction Select Arrivals for a report about intracommunity arrivals. Select Dispatches for a report about intracommunity dispatches.

Example

The following example shows how to set up French Intrastat and create the DEB report. It uses the DEMF legal entity.

  1. In Microsoft Dynamics Lifecycle Services (LCS), in the Shared asset library, download the latest versions of the following ER configurations for the Intrastat declaration format:

    • Intrastat model
    • Intrastat report
    • Intrastat INTRACOM (FR)

  2. In Finance, set up a transaction code:

    1. Go to Tax > Setup > Foreign trade > Transaction codes.
    2. On the Action Pane, select New.
    3. In the Transaction code field, enter 11.
    4. In the Name field, enter Purchase or Sales.
    5. On the Action Pane, select Save.

  3. Set up a product hierarchy:

    1. Go to Product information management > Setup > Categories and attributes > Category hierarchies.
    2. In the grid, select Intrastat. Then, on the Action Pane, on the Category hierarchy tab, in the Maintain group, select Edit.
    3. On the Action Pane, select New category node.
    4. In the Name field, enter Autres Libournais.
    5. In the Code field, enter 2204 21 42
    6. On the Action Pane, select Save.

  4. Go to Tax > Setup > Foreign trade > Foreign trade parameters, and follow these steps:

    1. On the Intrastat tab, on the General FastTab, in the Transaction code field, select 11.
    2. On the Electronic reporting FastTab, in the File format mapping field, select Intrastat INTRACOM (FR).
    3. In the Report format mapping field, select Intrastat report.
    4. On the Commodity code hierarchy FastTab, in the Category hierarchy field, select Intrastat.

  5. Set up an NGP code:

    1. Go to Tax > Setup > Foreign trade > NGP codes.
    2. On the Action Pane, select New.
    3. In the NGP field, enter 8.
    4. In the Description name field enter NGP 8.
    5. On the Action Pane, select Save.

  6. Assign the NGP code to a product:

    1. Go to Product information management > Products > Released products.
    2. In the grid, select 0001.
    3. On the Foreign trade FastTab, in the NGP field, select 8.
    4. In the Commodity field, select 2204 21 42.
    5. On the Action Pane, select Save.

  7. Create a sales order that includes the new product:

    1. Go to Accounts receivable > Orders > All sales orders.
    2. On the Action Pane, select New.
    3. In the Create sales order dialog box, in the Customer section, in the Customer account field, select 100001.
    4. In the Address section, in the Delivery address field, select the plus sign (+) to create an address.
    5. In the New address dialog box, in the Name of description field, enter Germany.
    6. In the Country/region field, select DEU.
    7. Select OK.
    8. In the Create sales order dialog box, select OK.
    9. On the Sales order lines FastTab, in the Item number field, select 0001.
    10. On the Action Pane, select Save.
    11. On the Action Pane, on the Invoice tab, in the Generate group, select Invoice.
    12. In the Posting invoice dialog box, on the Parameters FastTab, in the Parameter section, in the Quantity field, select All. Then select OK to post the invoice.

  8. Create the DEB report:

    1. Go to Tax > Declarations > Foreign trade > Intrastat:
    2. On the Action Pane. select Transfer.
    3. In the Intrastat (Transfer) dialog box, in the Parameters section, set the Customer invoice option to Yes. Then select OK.
    4. Sort transactions by the Date field. The top transaction is the result transaction. The NGP field is automatically set.
    5. On the Action Pane, select Output > Report.
    6. In the Intrastat Report dialog box, on the Parameters FastTab, in the Date section, select the month of the sales order that you created.
    7. In the Export options section, set the Generate file option to Yes.
    8. In the File name field, enter the required name.
    9. Select OK, and review the report.