For Monegasque operators who provide services for customers established in EU Member States other than France.
Understanding the process
Since 1 January 2010, Monegasque operators offering services to customers established in an EU Member State other than France, are required to file a EC Sales List for Services (called DES in Monaco) at the Department of Tax Services within 10 working days of the month following the invoice. It is to be noted that the DES is due when the invoice is drawn up and not when payment is received.
Services to be declared are those under the reverse charge mechanism, pursuant to Article 11 of the Turnover Tax Code.
Hence, services received by Monaco customers are not subject to the DES. They are simply included in the turnover tax return on line 3 of Box A and give rise to a reverse charge.
EC Sales List for Services must be filed onlineexcept for companies exempt from VAT which are authorised to file these returns in hard copies.
To get the forms you can either:
- Download them below
If you wish to appoint a representative
- Or collect them from the Department of Tax Services – intra-community VAT Office (1st floor)
You can also download the following leaflets:
Your application for registration must contain the registration form duly completed and a mandate if applicable. You must submit these at the Tax Division of the Department of Tax Services.
You will receive the following from the Intra-community VAT Office of the Department of Tax Services:
- A confirmation letter sent by registered post with acknowledgement of receipt informing you of your effective registration date
- A security certificate to the email address specified in the registration form. This certificate is valid for 6 years and is automatically renewed at the expiry of this period
- This email also contains a password linked to this certificate
As from the date mentioned in the confirmation letter, you can use the e-DES service.