How to declare the exchange of goods between Monaco and an EU member state other than France

Special cases: in the event of the use of procedure codes 25, 26 and 31, only the tax value and the VAT number belonging to the purchaser are required.

1. "Numéro de ligne"

The line numbering is continuous, regardless of the number of pages included in the statement, and always begins with 1.

2. "Nomenclature de produit"

This is the 8 figure (NC8) combined nomenclature which is common to all the Member States. A ninth character (NGP) is mandatory in some cases.

Special case: In the event of the grading of industrial plants above 3 million euros, a written application must be made to the DGDDI-DSEE.

You can check nomenclatures here.

3. "Pays de destination / provenance"

When exporting, this is the code of the Member State of destination of the goods. When importing, this is the code of the Member State of provenance. The code is made up of two letters.

There can only be one code which refers to one country in the European Community, excluding France (FR).

Special cases: In the event of deliveries to foreign armed forces, foreign embassies and welfare bodies located outside of the European Community, the code of the host country of the body must be indicated.

• AT Austria
• BE Belgium
• BG Bulgaria
• CY Cypus
• CZ Republic Czech
• DE Germany
• DK Denmark
• EE Estonia
• ES Spain
• FI Finland
• GB United Kingdom
• GR Greece
• HU Hungary
• IE Irland
• IT Italy
• LT Lithuania
• LU Luxembourg
• LV Latvia
• MT Malta
• NL Netherlands
• PL Poland
• PT Portugal
• RO Romania
• SE Sweden
• SI Slovenia
• SK Slovakia

4. "Valeur en euros"

*In the event of the use of procedure codes 11, 21, 25, 26 and 31, you must indicate the tax value of the goods, that is to say:

• The amount of the intra-Community deliveries/acquisitions of goods in accordance with the stipulations which regulate the taxable amount of VAT
• The purchase price or the cost price of the company’s goods, in the event of the transfer of goods whose use is taxable in the Member State of destination
• The amount of commercial accruals (cancellation of sale, discounts, rebate, repayment, value write down or surcharge etc.)
• The repeat invoicing amount in the event of a triangular operation
• The invoicing amount for materials, in the event of a triangular operation concerning goods which are subject to the provision of services

*In the event of the use of procedure codes 19 and 29, you must indicate the market value of the goods

Special cases: in the event of an invoice that was prepared in a foreign currency, conversion into euros must be performed in accordance with:

- Either the rates published in the JORF (Official Journal of the French Republic) on the same day the invoice is issued,

- Or the exchange rate used to calculate customs value:

• If the currency concerned is an indicative rate published daily by the Bank of France and the JORF, take the exchange rate recorded the penultimate Wednesday of the previous month
• If the currency concerned is not an indicative rate published daily by the Bank of France and the JORF, take the monthly exchange rate recorded by the Bank of France and published in the official customs bulletin

Careful : If you opt for this method of calculation, you must use it for all the DEB declared during the year.

You must declare a euro value which is rounded to the nearest whole unit. Negative values or values rounded to 0 must not be declared.

5. "Régime"

You must indicate a code including two digits which should be taken from the following list.

Exporting:

Procedure codes
21 / Exempt supply and taxable transfer in the Member State of arrival, excluding France
Note: this may not be combined with transaction natures 41, 42, 43 or 44
25 / Commercial accrual leading to a value markdown (discount, rebate, credit etc.)
26 / Commercial accrual leading to a surcharge (price increase etc.)
29 / Other exports: with the purpose of repairs and following repairs, for custom work and following custom work, for the delivery of new methods of transport to individuals, for delivery to foreign armed forces, international bodies and foreign embassies located in an EU Member State (excluding France) and for donations or gifts etc.
31 / - Repeat invoicing within the context of a triangular operation: this concerns cases where a good is sold by taxpayer A, from EU Member State 1 (excluding France), to taxpayer B in Monaco, who resells it to taxpayer C, in EU Member State 3 (excluding France), and the good is directly exported between State 1 and State 3.
- Invoicing of materials to a client, located in an EU Member State (excluding France), with goods that are subject to the provision of services in Monaco.

Importing:

Procedure codes
11 / Taxable acquisitions, goods intended to be assembled or installed and taxable objects which are similar to acquisitions
Note: this may not be combined with transaction natures 41, 42, 43 or 44
19 / Other imports: imports for custom work or repair, following repair or custom work, VAT-free purchases, etc.

6. "La masse nette"

You must indicate the mass, in kg and without decimal points, of the merchandise, excluding packaging but including any liquids and preservatives which accompany the merchandise.

You must declare a net mass which is rounded to the nearest kilo.

7. "Unités supplémentaires"

These are units of measurement other than the kilogram, for cases where the nomenclature code used requires it. No decimal points are used. Units between 0 and 1 are codified as 1.

8. "Nature de la transaction"

This kind of coding includes two digits and makes it possible to communicate economic information concerning the transaction which was performed (purchase/sale, custom work etc.).
You can download here the

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Note: transaction types 41, 42, 43 or 44 may not be combined with procedures 11 or 21.

9. "Le mode de transport"

You must use a numerical code and a character to indicate the mode of transport by which the merchandise is supposed to leave the national territory for exports or reach the territory for imports.

Codes/Modes of transport
1 / Sea transport
2 / Rail transport
3 / Road transport
4 / Air transport
5 / Postal shipments
7 / Fixed transport installations
8 / Inland navigation transport
9 / Self-propulsion

10. "Le département"

This is the code of the department of the export or receipt of merchandise (Code 99 for trade between Monaco and EU Member States, excluding France).

11. "Le pays d’origine"

This information only needs to be provided for imports.

You must represent the country of provenance using a two letter code.

This is the country from where the goods you are importing come from, as defined by customs regulation concerning the country of provenance (as a general rule, this is the country where the merchandise was obtained in its entirety or the country where the merchandise was last substantially processed or worked on).

Therefore, in the event of returns, the code may correspond to a country which is not a member of the European Union or may correspond to France (FR). It may differ from the country of provenance.

You can refer to all the country codes here.

12. "Numéro d'identification de l'acquéreur CE"

This information is mandatory for exports, unless you are using procedure 29.

You must cite the VAT identification number of your intra-Community client, and it must be detailed on invoices for intra-Community deliveries.

Confirm the validity of the VAT identification number on the Europa website.

You have to fill only columns 1, 4, 5 and 12 of the form.

1. "Numéro de ligne"

The line numbering is continuous, regardless of the number of pages included in the statement, and always begins with 1.

4. "Valeur en euros"

*In the event of the use of procedure codes 11, 21, 25, 26 and 31, you must indicate the tax value of the goods, that is to say:

• The amount of the intra-Community deliveries/acquisitions of goods in accordance with the stipulations which regulate the taxable amount of VAT
• The purchase price or the cost price of the company’s goods, in the event of the transfer of goods whose use is taxable in the Member State of destination
• The amount of commercial accruals (cancellation of sale, discounts, rebate, repayment, value write down or surcharge etc.)
• The repeat invoicing amount in the event of a triangular operation
• The invoicing amount for materials, in the event of a triangular operation concerning goods which are subject to the provision of services

*In the event of the use of procedure codes 19 and 29, you must indicate the market value of the goods

Special cases: in the event of an invoice that was prepared in a foreign currency, conversion into euros must be performed in accordance with:

- Either the rates published in the JORF (Official Journal of the French Republic) on the same day the invoice is issued,

- Or the exchange rate used to calculate customs value:

• If the currency concerned is an indicative rate published daily by the Bank of France and the JORF, take the exchange rate recorded the penultimate Wednesday of the previous month
• If the currency concerned is not an indicative rate published daily by the Bank of France and the JORF, take the monthly exchange rate recorded by the Bank of France and published in the official customs bulletin.

Careful : If you opt for this method of calculation, you must use it for all the DEB declared during the year

You must declare a euro value which is rounded to the nearest whole unit. Negative values or values rounded to 0 must not be declared.

5. "Régime"

You must indicate a code including two digits which should be taken from the following list.

Exporting:

Procedure codes
21 / Exempt supply and taxable transfer in the Member State of arrival, excluding France
Note: this may not be combined with transaction natures 41, 42, 43 or 44
25 / Commercial accrual leading to a value markdown (discount, rebate, credit etc.)
26 / Commercial accrual leading to a surcharge (price increase etc.)
29 / Other exports: with the purpose of repairs and following repairs, for custom work and following custom work, for the delivery of new methods of transport to individuals, for delivery to foreign armed forces, international bodies and foreign embassies located in an EU Member State (excluding France) and for donations or gifts etc.
31 / - Repeat invoicing within the context of a triangular operation: this concerns cases where a good is sold by taxpayer A, from EU Member State 1 (excluding France), to taxpayer B in Monaco, who resells it to taxpayer C, in EU Member State 3 (excluding France), and the good is directly exported between State 1 and State 3.
- Invoicing of materials to a client, located in an EU Member State (excluding France), with goods that are subject to the provision of services in Monaco.

Importing:

Procedure codes
11 / Taxable acquisitions, goods intended to be assembled or installed and taxable objects which are similar to acquisitions
Note: this may not be combined with transaction natures 41, 42, 43 or 44
19 / Other imports: imports for custom work or repair, following repair or custom work, VAT-free purchases, etc.

12. "Numéro d'identification de l'acquéreur CE"

This information is mandatory for exports, unless you are using procedure 29.

You must cite the VAT identification number of your intra-Community client, and it must be detailed on invoices for intra-Community deliveries.

Confirm the validity of the VAT identification number on the Europa website.