diff --git a/api/app/Console/Commands/Tax/GenerateDesXmlExport.php b/api/app/Console/Commands/Tax/GenerateDesXmlExport.php
new file mode 100644
index 00000000..6f2acad4
--- /dev/null
+++ b/api/app/Console/Commands/Tax/GenerateDesXmlExport.php
@@ -0,0 +1,357 @@
+<?php
+
+namespace App\Console\Commands\Tax;
+
+use Carbon\Carbon;
+use Illuminate\Console\Command;
+use Laravel\Cashier\Cashier;
+use Stripe\Invoice;
+
+/**
+ * This command generates an XML file for DES (Déclaration Européenne de Services) reporting
+ * to French customs authorities. It processes Stripe invoices within a given date range
+ * and creates an XML file following the official DES schema.
+ * 
+ * The XML file includes:
+ * - Company VAT number
+ * - Declaration period (month/year)
+ * - Declaration type (DES)
+ * - Flow type (INTRODUCTION)
+ * - Line items for each EU customer with:
+ *   - Line number
+ *   - Value
+ *   - Partner VAT number
+ *   - Country code
+ * 
+ * Usage:
+ * php artisan stripe:generate-des-xml --vat=FR12345678900 --start-date=2024-01-01 --end-date=2024-01-31
+ * 
+ * Options:
+ * --start-date : Start date in YYYY-MM-DD format (defaults to first day of previous month)
+ * --end-date   : End date in YYYY-MM-DD format (defaults to last day of start date's month)
+ * --full-month : Use the full month of the start date
+ * --vat        : Company VAT number (required, must start with FR)
+ */
+
+class GenerateDesXmlExport extends Command
+{
+    /**
+     * The name and signature of the console command.
+     *
+     * @var string
+     */
+    protected $signature = 'stripe:generate-des-xml
+                            {--start-date= : Start date (YYYY-MM-DD)}
+                            {--end-date= : End date (YYYY-MM-DD)}
+                            {--full-month : Use the full month of the start date}
+                            {--vat= : French VAT number (must start with FR)}';
+
+    /**
+     * The console command description.
+     *
+     * @var string
+     */
+    protected $description = 'Generate DES XML file for French customs';
+
+    private const DECLARATION_TYPE = 'DES';
+    private const FLUX_TYPE = 'INTRODUCTION';
+
+    public function handle()
+    {
+        // Validate required options
+        $vatNumber = $this->option('vat');
+        if (!$vatNumber) {
+            $this->error('VAT number is required');
+            return Command::FAILURE;
+        }
+
+        // Validate VAT number format
+        if (!preg_match('/^FR[0-9A-Z]{11}$/', $vatNumber)) {
+            $this->error('Invalid French VAT number format. Must start with FR followed by 11 characters.');
+            return Command::FAILURE;
+        }
+
+        // Get dates
+        $startDate = $this->option('start-date');
+        $endDate = $this->option('end-date');
+
+        // If no start date, use first day of previous month
+        if (!$startDate) {
+            $startDate = Carbon::now()->subMonth()->startOfMonth()->format('Y-m-d');
+            if (!$this->confirm("No start date specified. Use {$startDate}?", true)) {
+                return Command::FAILURE;
+            }
+        } elseif (!Carbon::createFromFormat('Y-m-d', $startDate)) {
+            $this->error('Invalid start date format. Use YYYY-MM-DD.');
+            return Command::FAILURE;
+        }
+
+        // If no end date, use end of the month from start date
+        if (!$endDate) {
+            $endDate = Carbon::parse($startDate)->endOfMonth()->format('Y-m-d');
+            $this->info("Using end date: {$endDate}");
+        } elseif (!Carbon::createFromFormat('Y-m-d', $endDate)) {
+            $this->error('Invalid end date format. Use YYYY-MM-DD.');
+            return Command::FAILURE;
+        }
+
+        $this->info('Start date: ' . $startDate);
+        $this->info('End date: ' . $endDate);
+
+        // Get invoices
+        $invoices = $this->getInvoices($startDate, $endDate);
+
+        // Generate XML
+        $xml = $this->generateXml($invoices);
+
+        // Save XML file with .xml extension
+        $period = Carbon::parse($startDate)->format('Ym');
+        $filename = "DES_{$period}.xml";
+        file_put_contents(storage_path("app/{$filename}"), $xml->asXML());
+
+        $this->info("XML file generated: " . storage_path("app/{$filename}"));
+
+        return Command::SUCCESS;
+    }
+
+    private function getInvoices($startDate, $endDate)
+    {
+        $processedInvoices = [];
+
+        $queryOptions = [
+            'limit' => 100,
+            'expand' => [
+                'data.customer',
+                'data.customer.address',
+                'data.customer.tax_ids',
+                'data.payment_intent',
+                'data.payment_intent.payment_method',
+                'data.charge.balance_transaction'
+            ],
+            'status' => 'paid',
+        ];
+
+        if ($startDate) {
+            $queryOptions['created']['gte'] = Carbon::parse($startDate)->startOfDay()->timestamp;
+        }
+        if ($endDate) {
+            $queryOptions['created']['lte'] = Carbon::parse($endDate)->endOfDay()->timestamp;
+        }
+
+        $invoices = Cashier::stripe()->invoices->all($queryOptions);
+        $bar = $this->output->createProgressBar();
+        $bar->start();
+
+        do {
+            foreach ($invoices as $invoice) {
+                // Skip cancelled or uncollectible invoices
+                if ($invoice->status === 'void' || $invoice->status === 'uncollectible' || $invoice->amount_remaining === $invoice->total) {
+                    continue;
+                }
+
+                // Ignore if payment was not successful
+                if (($invoice->payment_intent->status ?? null) !== 'succeeded') {
+                    continue;
+                }
+
+                // Only process EU B2B invoices with VAT number
+                if (!$this->isEligibleForDes($invoice)) {
+                    continue;
+                }
+
+                try {
+                    $processedInvoices[] = $this->formatInvoiceForDes($invoice);
+                    $bar->advance();
+                } catch (\Exception $e) {
+                    $this->warn("Skipping invoice {$invoice->id}: {$e->getMessage()}");
+                }
+            }
+
+            if (!empty($invoices->data)) {
+                $queryOptions['starting_after'] = end($invoices->data)->id;
+            }
+            sleep(1);
+            $invoices = Cashier::stripe()->invoices->all($queryOptions);
+        } while ($invoices->has_more);
+
+        $bar->finish();
+        $this->line('');
+
+        return $processedInvoices;
+    }
+
+    private function isEligibleForDes(Invoice $invoice): bool
+    {
+        $country = $invoice->customer->address->country ?? null;
+
+        // Find VAT ID among tax IDs
+        $vatId = null;
+        if (!empty($invoice->customer->tax_ids->data)) {
+            foreach ($invoice->customer->tax_ids->data as $taxId) {
+                if ($taxId->type === 'eu_vat') {
+                    $vatId = $taxId->value;
+                    break;
+                }
+            }
+        }
+
+        // Only include EU B2B transactions (with VAT number)
+        if (!$country || $country === 'FR' || !isset(GenerateTaxExport::EU_TAX_RATES[$country]) || !$vatId) {
+            return false;
+        }
+
+        // Validate VAT number format: should start with 2 letters and contain at least one number
+        $vatId = $this->cleanVatNumber($vatId);
+        if (!preg_match('/^[A-Z]{2}[A-Z0-9]+$/', $vatId)) {
+            $this->warn("Invalid VAT number format for invoice {$invoice->id}: {$vatId} (country: {$country})");
+            return false;
+        }
+
+        // Also verify that the country code matches
+        if (substr($vatId, 0, 2) !== $country) {
+            $this->warn("VAT number country code doesn't match address for invoice {$invoice->id}: {$vatId} (country: {$country})");
+            return false;
+        }
+
+        return true;
+    }
+
+    private function formatInvoiceForDes(Invoice $invoice): array
+    {
+        $country = $invoice->customer->address->country;
+
+        // Find VAT ID
+        $vatId = null;
+        foreach ($invoice->customer->tax_ids->data as $taxId) {
+            if ($taxId->type === 'eu_vat') {
+                $vatId = $taxId->value;
+                break;
+            }
+        }
+
+        if (!$vatId) {
+            throw new \InvalidArgumentException("No EU VAT number found for invoice {$invoice->id}");
+        }
+
+        // Get amount in EUR
+        $amount = $this->getInvoiceAmountInEur($invoice);
+        if ($amount === null) {
+            throw new \RuntimeException("Could not determine EUR amount for invoice {$invoice->id}");
+        }
+
+        return [
+            'country_code' => $country,
+            'vat_number' => $this->cleanVatNumber($vatId),
+            'amount_eur' => $amount,
+            'created_at' => $invoice->created,
+        ];
+    }
+
+    private function getInvoiceAmountInEur(Invoice $invoice): ?float
+    {
+        // If the invoice is already in EUR, just convert from cents
+        if ($invoice->currency === 'eur') {
+            return $invoice->amount_paid / 100;
+        }
+
+        // Try to get the converted amount from the balance transaction
+        if ($invoice->charge && $invoice->charge->balance_transaction) {
+            return $invoice->charge->balance_transaction->amount / 100;
+        }
+
+        // Try to get the amount from payment intent
+        if ($invoice->payment_intent && $invoice->payment_intent->charges->data) {
+            foreach ($invoice->payment_intent->charges->data as $charge) {
+                if ($charge->balance_transaction) {
+                    return $charge->balance_transaction->amount / 100;
+                }
+            }
+        }
+
+        // If we can't find the EUR amount, log it and return null
+        $this->warn("Could not find EUR amount for invoice {$invoice->id} in {$invoice->currency}");
+        return null;
+    }
+
+    /**
+     * Get exchange rate for a currency to EUR
+     * You might want to use a more sophisticated exchange rate service in production
+     */
+    private function getExchangeRate(string $currency): float
+    {
+        // For now, we'll throw an exception if we can't get the exchange rate from Stripe
+        throw new \RuntimeException("Unable to convert {$currency} to EUR. No exchange rate available.");
+    }
+
+    private function cleanVatNumber(string $vatId): string
+    {
+        // Clean any special characters and convert to uppercase
+        return strtoupper(str_replace(['.', '-', ' '], '', $vatId));
+    }
+
+    private function generateXml(array $invoices): \SimpleXMLElement
+    {
+        $this->info('Generating XML file...');
+        $bar = $this->output->createProgressBar(3);
+
+        // Create XML without namespace (as per example)
+        $xml = new \SimpleXMLElement('<?xml version="1.0" encoding="UTF-8"?><fichier_des></fichier_des>');
+
+        // Group invoices by month first, then by VAT number
+        $invoicesByMonth = [];
+        foreach ($invoices as $invoice) {
+            $month = Carbon::createFromTimestamp($invoice['created_at'])->format('Y-m');
+            if (!isset($invoicesByMonth[$month])) {
+                $invoicesByMonth[$month] = [];
+            }
+
+            $key = $invoice['vat_number']; // Use full VAT number as key since it includes country code
+            if (!isset($invoicesByMonth[$month][$key])) {
+                $invoicesByMonth[$month][$key] = [
+                    'country_code' => $invoice['country_code'],
+                    'vat_number' => $invoice['vat_number'],
+                    'amount_eur' => 0,
+                ];
+            }
+            $invoicesByMonth[$month][$key]['amount_eur'] += $invoice['amount_eur'];
+        }
+
+        $bar->advance();
+
+        // Sort months chronologically
+        ksort($invoicesByMonth);
+
+        // Create a declaration for each month
+        foreach ($invoicesByMonth as $month => $groupedInvoices) {
+            $monthDate = Carbon::createFromFormat('Y-m', $month);
+
+            // Add declaration header for this month
+            $declaration = $xml->addChild('declaration_des');
+            $declaration->addChild('num_des', '00001');
+            $declaration->addChild('num_tvaFr', $this->option('vat'));
+            $declaration->addChild('mois_des', $monthDate->format('m'));
+            $declaration->addChild('an_des', $monthDate->format('Y'));
+
+            // Add line items for this month
+            $lineNumber = 1;
+            foreach ($groupedInvoices as $line) {
+                $item = $declaration->addChild('ligne_des');
+                $item->addChild('numlin_des', str_pad($lineNumber++, 6, '0', STR_PAD_LEFT)); // 6 digits as per example
+                $item->addChild('valeur', round($line['amount_eur'])); // Round to nearest euro as per DES requirements
+                $item->addChild('partner_des', $line['vat_number']); // Use full VAT number from Stripe
+            }
+        }
+
+        $bar->advance();
+        $bar->finish();
+        $this->line('');
+
+        // Format XML with proper indentation
+        $dom = new \DOMDocument('1.0');
+        $dom->preserveWhiteSpace = false;
+        $dom->formatOutput = true;
+        $dom->loadXML($xml->asXML());
+
+        return new \SimpleXMLElement($dom->saveXML());
+    }
+}
diff --git a/api/app/Console/Commands/Tax/GenerateTaxExport.php b/api/app/Console/Commands/Tax/GenerateTaxExport.php
index ec90ceea..cad34469 100644
--- a/api/app/Console/Commands/Tax/GenerateTaxExport.php
+++ b/api/app/Console/Commands/Tax/GenerateTaxExport.php
@@ -68,31 +68,42 @@ class GenerateTaxExport extends Command
         $startDate = $this->option('start-date');
         $endDate = $this->option('end-date');
 
-        // Validate the date format
-        if ($startDate && ! Carbon::createFromFormat('Y-m-d', $startDate)) {
+        // If no start date, use first day of previous month
+        if (!$startDate) {
+            $startDate = Carbon::now()->subMonth()->startOfMonth()->format('Y-m-d');
+            if (!$this->confirm("No start date specified. Use {$startDate}?", true)) {
+                return Command::FAILURE;
+            }
+        } elseif (!Carbon::createFromFormat('Y-m-d', $startDate)) {
             $this->error('Invalid start date format. Use YYYY-MM-DD.');
-
             return Command::FAILURE;
         }
 
-        if ($endDate && ! Carbon::createFromFormat('Y-m-d', $endDate)) {
+        // If no end date, use end of the month from start date
+        if (!$endDate) {
+            $endDate = Carbon::parse($startDate)->endOfMonth()->format('Y-m-d');
+            $this->info("Using end date: {$endDate}");
+        } elseif (!Carbon::createFromFormat('Y-m-d', $endDate)) {
             $this->error('Invalid end date format. Use YYYY-MM-DD.');
-
             return Command::FAILURE;
-        } elseif (! $endDate && $this->option('full-month')) {
-            $endDate = Carbon::parse($startDate)->endOfMonth()->endOfDay()->format('Y-m-d');
         }
 
-        $this->info('Start date: '.$startDate);
-        $this->info('End date: '.$endDate);
+        $this->info('Start date: ' . $startDate);
+        $this->info('End date: ' . $endDate);
 
         $processedInvoices = [];
 
         // Create a progress bar
         $queryOptions = [
             'limit' => 100,
-            'expand' => ['data.customer', 'data.customer.address', 'data.customer.tax_ids', 'data.payment_intent',
-                'data.payment_intent.payment_method', 'data.charge.balance_transaction'],
+            'expand' => [
+                'data.customer',
+                'data.customer.address',
+                'data.customer.tax_ids',
+                'data.payment_intent',
+                'data.payment_intent.payment_method',
+                'data.charge.balance_transaction'
+            ],
             'status' => 'paid',
         ];
         if ($startDate) {
@@ -135,14 +146,14 @@ class GenerateTaxExport extends Command
 
         $aggregatedReport = $this->aggregateReport($processedInvoices);
 
-        $filePath = 'opnform-tax-export-per-invoice_'.$startDate.'_'.$endDate.'.xlsx';
+        $filePath = 'opnform-tax-export-per-invoice_' . $startDate . '_' . $endDate . '.xlsx';
         $this->exportAsXlsx($processedInvoices, $filePath);
 
-        $aggregatedReportFilePath = 'opnform-tax-export-aggregated_'.$startDate.'_'.$endDate.'.xlsx';
+        $aggregatedReportFilePath = 'opnform-tax-export-aggregated_' . $startDate . '_' . $endDate . '.xlsx';
         $this->exportAsXlsx($aggregatedReport, $aggregatedReportFilePath);
 
         // Display the results
-        $this->info('Total invoices: '.$totalInvoice.' (with '.$paymentNotSuccessfulCount.' payment not successful or trial free invoice)');
+        $this->info('Total invoices: ' . $totalInvoice . ' (with ' . $paymentNotSuccessfulCount . ' payment not successful or trial free invoice)');
 
         return Command::SUCCESS;
     }
@@ -222,9 +233,11 @@ class GenerateTaxExport extends Command
     private function computeTaxRate($countryCode, $vatId)
     {
         // Since we're a French company, for France, always apply 20% VAT
-        if ($countryCode == 'FR' ||
+        if (
+            $countryCode == 'FR' ||
             is_null($countryCode) ||
-            empty($countryCode)) {
+            empty($countryCode)
+        ) {
             return self::EU_TAX_RATES['FR'];
         }
 
@@ -252,6 +265,6 @@ class GenerateTaxExport extends Command
         }
 
         (new ArrayExport($data))->store($filename, 'local', \Maatwebsite\Excel\Excel::XLSX);
-        $this->line('File generated: '.storage_path('app/'.$filename));
+        $this->line('File generated: ' . storage_path('app/' . $filename));
     }
 }