Regime Code
This topic is for NetSuite accounts that use the Country Tax Report page to generate the Declaration of Exchange of Goods (DEB) report for France. If you are using the EU Intrastat Report page, see France Intrastat DEB Report Fields.
Regime Code is the code indicating the nature of dispatch and arrival of goods in France.
When you choose an EU vendor or customer on a transaction form for your France subsidiary, the Tax Reporting subtab displays the Regime Code field. You must fill in this field for it to be included on the Declaration of Exchange of Goods (DEB) report.
The France Declaration of Exhange of Goods for Arrivals and Dispatches declare the nature of dispatch and arrival through the following Regime Codes:
Dispatch Regime Code
Code |
Nature of Dispatch |
---|---|
21 |
Exempt EU deliveries |
25 |
Commercial regularization leading to a reduction of value (rebate, etc.) |
26 |
Commercial regularization leading to an increase of value |
29 |
Other deliveries (that have not been included in line 06 of the VAT return) |
3 |
Re-invoicing in the framework of a triangular transactions Invoicing of goods to a customer established in another EU member state, the goods being used for the provision of services in France |
Arrival Regime Code
Code |
Nature of Arrival |
---|---|
11 |
Intra-EU acquisitions of goods taxable in France (amounts reported in line 03 of the VAT return) |
19 |
Other arrivals (for tolling work, following tolling work or purchases benefiting from the VAT-free purchase quota, etc. |
Related Topics
- Intrastat Supplementary Declaration
- EU Cross-Border Reports in Tax Reporting Framework
- Setting Up Country Tax Reporting Preferences
- Generating Localized Country Tax Reports
- Viewing a Generated Country Tax Report
- Making Adjustments on a Country Tax Report
- Exporting a Country Tax Report
- Country Tax Reports in Tax Reporting Framework
- Tax Reporting Framework Error Codes
- Known Limitations of Tax Reporting Framework