ERTVA, the French EC Sales List
ERTVA preparation and filing is included in our French VAT declaration service when applicable, at no extra charge.
Select a plan
- ERTVA included when applicable, at no extra charge
- Prepared and submitted as part of your VAT filing plan
Prices exclude VAT.
Get a quoteWho it concerns
- Sellers making intra-EU B2B supplies of goods from France.
- Businesses that also supply intra-EU services and need to know which filing each one belongs on.
- Sellers moving their own goods between France and other EU countries.
- Accountants and agencies managing intra-EU reporting for clients.
- Price
- Included
- Scope
- VAT & fiscal
- Firm
- SAS, Bordeaux · SIREN 920 400 462
- Last reviewed
- 2 August 2026
Where French VAT rules require a fiscal representative, that representative must be accredited and established in France.
How we help
We confirm whether ERTVA applies, prepare the listing from your sales data, and file it. VAT EPR EXPERT FRANCE tracks each period and submission.
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.
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 VAT EPR EXPERT FRANCE
A controlled path from review to evidence
Separate goods from services
Intra-EU supplies of goods belong on the état récapitulatif TVA, while B2B services belong on the déclaration européenne de services, which is a different filing.
Validate every customer VAT number
Check each acquirer's number in the destination Member State before the supply is treated as an exempt intra-EU delivery.
Build the listing by régime code
Classify each line under the régime code the customs collection service expects, transfers of your own goods included.
File within the ten working days
Submit on DEBWEB2 between the first and the tenth working day of the month following the reference month.
Documents and source data
- Intra-EU dispatch invoices and transport evidence
- Customer VAT numbers with their VIES validation results
- Records of transfers of your own goods to other Member States
- Credit notes and commercial corrections for the period
- The matching CA3 lines for exempt intra-EU supplies
Example: French stock dispatched to a German business customer
The dispatch is an exempt intra-EU supply on the CA3 and a line on the état récapitulatif TVA under the customer's German VAT number. A service invoiced to that same customer never joins that line, because services are outside the listing altogether. Confusing the two is the most common reason a French listing fails to match the destination country's records.
Official sources
Use these primary sources to confirm the current rule and authority process for your facts.
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