1. Country-Specific Features
  2. France Help Topics
  3. France-Specific SuiteApps
  4. France Localization
  5. Tax Reports in France Localization
  6. Declaration of Exchange of Goods (DEB)
  7. Regime Code

Regime Code

Note:

This topic is for NetSuite accounts that use the Country Tax Report page to generate the Declaration of Exchange of Goods (DEB) report for France. If you are using the EU Intrastat Report page, see France Intrastat DEB Report Fields.

Regime Code is the code indicating the nature of dispatch and arrival of goods in France.

When you choose an EU vendor or customer on a transaction form for your France subsidiary, the Tax Reporting subtab displays the Regime Code field. You must fill in this field for it to be included on the Declaration of Exchange of Goods (DEB) report.

The France Declaration of Exhange of Goods for Arrivals and Dispatches declare the nature of dispatch and arrival through the following Regime Codes:

Dispatch Regime Code

Code

Nature of Dispatch

21

Exempt EU deliveries

25

Commercial regularization leading to a reduction of value (rebate, etc.)

26

Commercial regularization leading to an increase of value

29

Other deliveries (that have not been included in line 06 of the VAT return)

3

Re-invoicing in the framework of a triangular transactions Invoicing of goods to a customer established in another EU member state, the goods being used for the provision of services in France

Arrival Regime Code

Code

Nature of Arrival

11

Intra-EU acquisitions of goods taxable in France (amounts reported in line 03 of the VAT return)

19

Other arrivals (for tolling work, following tolling work or purchases benefiting from the VAT-free purchase quota, etc.

Related Topics

General Notices