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VAT EPR EXPERTFrance

ERTVA, the French EC Sales List

ERTVA (état récapitulatif TVA) is the French EC Sales List. It reports the intra-EU supplies you make to VAT-registered customers in other EU countries, so the authorities can match cross-border transactions.

On request
  • Priced on the number of intra-EU flows and lines
  • Ask us for a quote

Prices exclude VAT.

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Who it concerns

  • Sellers making intra-EU B2B supplies of goods from France.
  • Businesses providing certain intra-EU services to EU-registered customers.
  • Sellers moving their own goods between France and other EU countries.
  • Accountants and agencies managing intra-EU reporting for clients.

How we help

We confirm whether ERTVA applies, prepare the listing from your sales data, and file it. Complypal tracks each period and submission.

What's included

  • ERTVA preparation and filing
  • Reporting calendar
  • Review of customer VAT numbers and intra-EU supplies
  • Checks against your VAT returns
  • Filings archived in Complypal

Questions

Is ERTVA the same as a VAT return?
No. The CA3 reports the VAT you owe; ERTVA separately lists your intra-EU supplies.
Does it cover services too?
Sometimes. Certain intra-EU B2B services are reportable. We confirm this for your case.
Is this the same as EMEBI?
No. ERTVA is a VAT listing; EMEBI is a separate statistical survey.

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