The EC Sales List (ESL or INTRASTAT)
In France the EC Sales List or ESL includes both statistical (intrastat) and tax details.
In the other member states the Intrastat is only statistical, accompanied by an additional tax declaration to determine the supply of goods within other Member states.
The EC Sales List or ESL entails declaring the flow of goods between France and the EU.
A distinction is made between :
• Incoming supplies : flows of merchandise from an EU country to France.
• Acquisitions within the EU : flows of goods from one EU country to France, with transfer of ownership.
• Outgoing supplies : flows of goods from France to an EU country.
• Dispatches within the EU : flows of goods from France to a EU country with transfer of ownership.
Take care not to confuse import and export which are reserved for transactions between countries in the EU and countries outside the EU.
The obligation thresholds have been decided by the each of the Member states.
• Your ESL / INTRASTAT in the E.U. :
|Germany = DE||France = FR||Malta = MT|
|Austria = AT||United Kingdom = GB||Netherlands = NL|
|Belgium = BE||Greece = EL||Poland = PL|
|Bulgaria = BG||Hungary = HU||Portugal = PT|
|Cyprus = CY||Ireland = IE||Czech Republic = CZ|
|Denmark = DK||Italy = IT||Romania = RO|
|Spain = ES||Latvia = LV||Slovakia = SK|
|Estonia = EE||Lithuania = LT||Slovenia = SI|
|Finland = FI||Luxembourg = LU||Sweden = SE|
• Your ESL / INTRASTAT in the E.E.A. :
Norway = NO
Switzerland = CH
For other countries, please contact us.
The following are treated as non European Union Countries :
• the French overseas territories : French Polynesia, New Caledonia, Wallis et Futuna.
• the overseas regional authorities : Saint Pierre et Miquelon, Mayotte.
• the following territories of other European Union Member states : the Channel Islands (Jersey, Guernsey...), the Faroe Islands, the Canary Islands, Ceuta and Melila, the Principality of Andorra, the Vatican, San Marino, Gibraltar, The Dutch part of Saint Martin, Helgoland and Busingen, Livigno, Campione d'Italia, Mount Athos, the Aland Islands.