DES: How to File the EU Services Declaration with French Customs
If you’re an auto-entrepreneur (micro-entrepreneur) in France and you provide services to companies in other EU countries — say, building a website for a German company or running ads for a Swedish one — you’re required to file a DES (Déclaration Européenne de Services) every month on the customs portal douane.gouv.fr. Nobody mentions this obligation when you register your micro-entreprise, URSSAF stays silent about it too, and most freelancers find out about it by accident — same as I did.
- Required if your client is a company (B2B) in an EU country: Germany, Sweden, Poland, Spain…
- NOT required for clients in France, outside the EU (US, Ukraine, UK, Switzerland), or private individuals.
- Deadline: by the 10th business day of the month following the payment.
- There’s no tax attached to the DES — it’s a purely informational declaration: through the VIES system, EU tax authorities cross-check that your client has declared the purchase of your service.
What you’ll need: your SIRET number, your French TVA intracommunautaire number (FRxx + SIREN — you have one even under franchise en base; the SIE issues it on request), and your clients’ TVA numbers (check them on VIES).
Legal basis: art. 289 B of the CGI (French tax code); DES factsheet on douane.gouv.fr.
Part 1. Create an account on douane.gouv.fr
Step 1. Go to douane.gouv.fr and click «S’inscrire» (Sign up) in the top right (if you already have an account: «Se connecter»).
Step 2. Fill in the registration form: choose an identifiant (8–20 characters, letters and digits only), a password, and enter your first name, last name, and email. Confirm your account via the link in the email.
Step 3. After logging in, your account will show a notice: «Vous n’avez pas d’entreprise rattachée à votre compte» (no business linked to your account). Click the «données personnelles» link.
Step 4. On the «Gérer les informations du compte» page, in the «Mon entreprise» block, click «Ajouter un rattachement».
Step 5. Select «J’ai un numéro SIRET (France)», enter your SIRET (14 digits), and click «Vérifier le code».
Step 6. The portal finds your business in the INSEE database — check the name and address, then click «Confirmer».
Step 7. Done: «Succès : vous avez bien été rattaché à un établissement» (success message).
Part 2. Open the DES service
Step 8. Go to the service page: douane.gouv.fr → Services & Aide → «Déclaration européenne de services (DES)» (or search directly for «DES»). Click the blue «Accéder au service en ligne» button — a green checkmark should appear next to it.
Step 9. The DES Web application opens (an old-school interface — don’t worry, it works fine). Important: the app asks you not to open it in several tabs at once.
Step 10. On first login, a short «Première visite» questionnaire appears. For «Êtes-vous un tiers déclarant?», answer non (you’re declaring for yourself, not for another company). «Suivant».
Step 11. Fill in your business card: TVA number (FRxx…), SIRET, raison sociale (for an EI: last name and first name), address, phone, email. «Suivant».
Step 12. «Vous pouvez maintenant faire des déclarations» — your profile is created; this step is done only once.
Part 3. File the declaration (2 minutes a month)
Step 13. In the DES menu, choose «Saisissez votre déclaration».
Step 14. Étape 1 — three fields: Année / Mois (the period — the month your EU client paid you), Valeur Fiscale (the amount of services to that client for the month, in euros, no cents), Numéro de TVA de l’acquéreur C.E. (the client’s TVA number, e.g. DE…, SE…). Click «Valider».
Step 15. Étape 2 — the line now appears in the list. If several EU clients paid you this month, click the blue «+» on the right and add a line for each client.
Step 16. «Suivant» → Étape 3 — check the summary (number of lines, total amount) and click «Enregistrement». The «Stockage provisoire» button just saves a draft — it doesn’t submit anything.
Step 17. Done! The portal issues a numéro de déclaration and a numéro de certification — write them down (or print the accusé). The «Autre déclaration» button opens the next entry right away — handy if you’re filing several months in a row.
Mini-FAQ
I’m under franchise en base and don’t pay TVA — do I really need to file?
Yes. The DES isn’t about paying TVA, it’s about information. Your TVA intracommunautaire number is issued free of charge by the tax office (SIE) on request, via the messagerie on impots.gouv.fr.
Client in the US / Ukraine / Switzerland?
Not covered by the DES. Only EU countries count.
Client is a private individual in the EU?
Not covered. Only B2B (the client has a TVA number).
No EU payments that month?
You file nothing. A “zero” DES isn’t required.
Which date counts for the month — the invoice or the payment?
Strictly speaking, the date of exigibilité (usually when the service was delivered / invoiced). For a micro-entrepreneur with monthly services, it’s simpler and more consistent to go by the payment month — the key is sticking to one method.
Made a mistake on a filed declaration?
The DES menu has «Visualisez, modifiez votre déclaration enregistrée» — the declaration can be corrected.
This content is for informational purposes only and does not constitute legal advice. Accuracy checked: September 2026.
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