Credit: Lucie Sassiat

The European Declaration of Services

13 February 2024 Legal

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Within the European Union, trade is free, with no customs declarations or border controls. However, certain formalities remain:

- If you provide services to companies based in other EU countries, you must declare these services by filing a European Services Declaration (ESD). which will summarize the operations carried out.

- If you supply goods to companies established in other EU countries, you must declare these supplies by filing a VAT recapitulative statement.

- If you have received a letter from the DGDDI informing you of your obligation to respond to thestatistical survey on intra-EU trade in goods (EMEBI), you must submit a monthly response to this survey to customs, listing all your shipments and/or introductions of goods with EU member states.

Any VAT-registered company, whatever its size or sales figures, which provides services from France to another company established in another European Union country is concerned by the declaration of exchange of services (DES).

However, not all services need to be declared. The DES excludes:

sales for consumption on the premises ;
services providing access to cultural, artistic, sporting, educational, scientific, entertainment or similar events, such as fairs and exhibitions, as well as services ancillary to such access;
travel agency services;
short-term transport rentals;
services connected with immovable property;
passenger transport services;
services exempted in the customer's Member State.

details concerning :

services providing access to cultural, artistic, sporting, educational, scientific, entertainment or similar events, such as fairs and exhibitions, as well as services ancillary to such access;

This definition covers in particular:

- the right of access to shows, theatrical performances, circus shows, fairs, amusement parks, concerts, exhibitions and other similar cultural events.

- Access to sporting events such as matches and competitions.

- Access to educational and scientific events such as conferences and seminars.

To return to the questions below:

First of all, it's important to know that the declaration of exchange of goods or services concerns operations between taxable persons (to put it simply, this excludes relations with private individuals).

I'm new to this formality and wonder about its applicability to the activities of an AA photographer on the one hand, and a craftsman on the other. Are transfers of rights considered as exchanges of services? For me, a transfer of rights is not a service. To answer this question, you need to know that transfers of rights are defined as intangible services listed in article 259 B of the CGI. In the case of a transfer of photographic rights to VAT-registered individuals, you need to declare an exchange of services.

What about the related services? Yes, a declaration of exchange of services must be made: idem, a declaration of exchange of services must be made.

And the services of a craftsman (without transfer of rights)? ditto, so you need to make a declaration of exchange of services.

What about sales of works? For sales of works of art, you also need to declare an exchange of goods, not services.

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