French General Tax Code
In forceI.-Any taxable person identified for value added tax purposes must file, within a period and in accordance with procedures laid down by decree, a summary statement of customers, with their value added tax identification number, to whom they have supplied goods under the conditions set out in I of Article 262 ter or to whom goods are destined under the conditions provided for in III bis of Article 256 and a summary statement of the customers to whom he has supplied services for which the customer is liable to pay tax in another Member State of the European Union pursuant to Article 196 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.
II.-The recapitulative statement relating to the supplies of goods must show:
1° The identification number under which the taxable person has carried out these supplies of goods.
2° The number by which each customer is identified for value added tax purposes in the Member State where the goods were supplied to him.
3° For each customer, the total amount of the supplies of goods carried out by the taxable person. These amounts shall be declared in respect of the month during which the tax became chargeable in the other Member State in accordance with Article 69(1) of Council Directive 2006/112/EC of 28 November 2006.
4° For supplies of goods exempted under 2° of I of Article 262 ter, the number by which the taxable person is identified for value added tax purposes in the Member State of arrival of the dispatch or transport and the value of the goods, determined under the conditions set out in c of I of Article 266.
5° The amount of adjustments made pursuant to I of Article 272. These amounts are declared in respect of the month during which the purchaser is notified of the adjustment.
6° The number by which the customer for whom the goods are intended is identified for value added tax purposes in the Member State to which the goods are dispatched or transported under the conditions provided for in IIIa of Article 256, as well as any changes to the information provided.
III.The recapitulative statement relating to the supply of services must include:
1° The identification number under which the taxable person has carried out these supplies of services;
2° The number by which each customer is identified for value added tax purposes in the Member State in which the services were supplied to him;
3° For each customer, the total amount of services supplied by the taxable person. These amounts are declared in respect of the month during which the tax became chargeable in the other Member State;
4° The amount of adjustments made pursuant to Article 272(1). These amounts are declared in respect of the month during which the adjustment is notified to the hirer.
IV.-A.-The recapitulative statements mentioned in II and III of this article are sent electronically.
Taxable persons benefiting from the exemption system provided for in Article 293 B may submit the recapitulative statement referred to in III of this article using a paper form that conforms to the model drawn up by the customs administration.
B.-The documents required for the recapitulative statement referred to in III of this article are transmitted by electronic means. B.-The documents needed to draw up the recapitulative statement referred to in the same II must be kept by taxable persons for a period of six years from the date of the transaction that gave rise to this statement.
