Anyone residing in France and registered as a Modere Social Marketer is required to file a ‘Déclaration Européenne de Services (DES)’. This DES must be made every 10th of the month following the day when commissions and bonuses are paid out. (Article 196 of the VAT Directive 2006/112 / EC) on the portal https://pro.douane.gouv.fr/. Please note that a fine up to 750 € can be imposed per DES that was not filed by the Social Marketer. Please consult an accountant or tax advisor if you need help with these formalities.