Understanding the process
You must make a declaration of exchange of goods between Monaco and member States of the European Union other than France if:
- You have imported goods to a value higher than or equal to €460,000 during the preceding calendar year or if you exceed this limit during the year
- You have exported goods of any value during the preceding calendar year
Please take note of the rules for completing a Trade of Goods Declaration (Déclaration d’Echanges de Biens – DEB) :
You can:
- Check nomenclatures here
- Check country codes here
- Download the
- Check the validity of a VAT identification number on the Europa website
To complete a Trade of Goods Declaration, follow the link to the online service.
When you first access the online service, a unique activation code will be sent by post to the relevant person at your company. This code is required to complete your registration.
You can complete the declaration by filling out the information online or by uploading a file.
Please note: if you wish to complete the declaration by uploading a file, you may use the following Excel file:
Important : you should not copy / paste any information into the header data of the declaration
Submissions containing multiple declarations must be uploaded in Intracom or Saisunic format.
You will receive an acknowledgement of receipt accompanied by a summary for any declaration submitted online.
In order to be able to complete declarations via the online service on behalf of your clients, you must first contact the Department of Tax Services by telephone or post. The Department of Tax Services will create an attorney account for you and allocate you a third party registrant number. The following information is required to register:
- Corporate name
- Intra-community VAT number
- Address
- Postal code
- Town
- Full name, telephone number, fax number and email address of contact person
A power of attorney must be completed and signed by any client on whose behalf you will submit trade of goods declarations.
The document can be downloaded here :
or obtained from the Department of Tax Services.You should then send the power of attorney to the Intra-Community VAT Section of the Department of Tax Services.
Please take note of the rules for completing a Trade of Goods Declaration (Déclaration d’Echanges de Biens – DEB) : Règles permettant de compléter une Déclaration d'Échanges de Biens (DEB)
You can:
- Check nomenclatures here
- Check country codes here
- Download the Codification de la nature de la transaction
- Check the validity of a VAT identification number on the Europa website
To complete a Trade of Goods Declaration, follow the link to the online service.
When you first access the online service, a unique activation code will be sent by post to the relevant person at your company. This code is required to complete your registration.You will also receive an activation code for each power of attorney submitted. This will enable you to complete declarations on behalf of each company concerned.
You can complete the declaration by filling out the information online or by uploading a file.
Please note: if you wish to complete the declaration by uploading a file, you may use the following Excel file :
Important : you should not copy / paste any information into the header data of the declaration
Submissions containing multiple declarations must be uploaded in Intracom or Saisunic format.
You will receive an acknowledgement of receipt accompanied by a summary for any declaration submitted online.
To get the form you can either:
- Download it here :
- Collect it from the Department of Tax Servcies
The information that must be given includes:
Section 1 - “Period” : the date and the month of reference must be indicated in the following way: 2012 for the year 2012 and 01 for the month of January.
Section 2 - “Flux” : indicate with an X the type of flow in question (import or export) and indicate the value of these exchanges. A separate declaration must be made for each different flow of goods.
Section 3 - “Redevable de l’information”: indicate the following information regarding the company :
- VAT identification number
- Name of company
- Address
- Name and telephone number (E-mail address and fax number may also be supplied) of the person making the declaration, date of the declaration, name and signature of the person making the declaration
Section 4 – “Données variables” (table of declaration of imports/exports) :
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
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.
Your form must be signed before being submitted, to the Intra-Community VAT Office of the Department of Tax Services.
Votre formulaire doit être déposé à la Direction des Services Fiscaux, Service de la TVA Intracommunautaire.
Votre formulaire doit être renseigné dans un fichier informatique (au format xls, txt, saic...) et envoyé à l'adresse e-mail qui vous sera communiquée par la Direction des Services Fiscaux. Les fichiers ne doivent pas être transmis au format ".zip" car celui-ci n'est pas pris en charge.
Dans le cas d’un envoi par e-mail, les règles suivantes doivent être respectées :
Contenu des fichiers :
Selon le type de fichier transmis, le mois et le flux sont précisés pour chaque ligne de déclaration.
Un seul mois et un seul flux de déclaration doivent être saisis par fichier. Si vous gérez plusieurs entités, un e-mail distinct pour chacune d'entre-elles doit être envoyé.
Contenu des e-mails :
Les e-mails ne doivent contenir qu’un seul fichier.
Retour des erreurs :
Lorsque des erreurs sont détectées sur les DEB, celles-ci sont retournées à des fins de correction par voie postale avec mention des erreurs détectées.
Lorsque vous la faites parvenir à nouveau, il ne faut pas retourner l'e-mail initial, mais en adresser un nouveau.
Corrections of a DEB that have already been submitted should be made on paper and sent by post to the Department of Tax Services
Files
See also
See also
Administrative contact
Le Panorama
57 rue Grimaldi
MC 98000 MONACO
Opening hours :
From 9.30 am to 05 pm from Monday to Friday
Phone :
Phone 2 :
Fax :
Administrative contact
Le Panorama
57 rue Grimaldi
MC 98000 MONACO
Opening hours :
From 9.30 am to 05 pm from Monday to Friday
Phone :
Phone 2 :
Fax :