France – French intrastat EMEBI and vat recapitulative statement (ERTVA) in 2024  

In 2022, the trade of goods declaration (DEB)  were replaced by two new reporting obligations: the VAT recapitulative statement (ERTVA)  and the french intrastat (EMEBI). Learn how to comply with your EMEBI and ERTVA obligations in 2024. 

New Obligations: ERTVA and EMEBI 

Until December 31, 2021, the tax obligation (ERTVA) and the statistical obligation (EMEBI) were combined in a single declaration, the declaration of trade in goods (DEB). To comply with Regulation (EU 2019/2152) on European business statistics, the DEB was abolished on January 1st, 2022, in favor of two new reporting obligations: 

– VAT recapitulative statement (ERTVA): tax obligation 

– French INTRASTAT (EMEBI): statistical obligation 

Although these are tax and statistical declarations, the customs administration is responsible for their collection. 

VAT recapitulative statement (ERTVA)

The VAT summary report is a tax obligation introduced in 2022 under Article 289 B of the General Tax Code (CGI).  

This declaration, previously submitted via the DEB, allows European tax administrations to ensure the correct VAT taxation of intra-community deliveries of goods. 

Who is liable for the ERTVA obligation ?

All business subject to and identified for VAT in France are liable for ERTVA if they perform any of the following operations :

– Exempt intra-community deliveries of goods from article 262 ter I of the CGI from France to a VAT-liable in anoher EU member stater

– Stock transfers from France to another EU member state, treated as exempt intra-community deliveries (Article 256 III of the CGI)

– Stock transfers under consignment stock arrangements (Article 256 III bis of the CGI)

– Resales of goods in triangular transactions benefiting from the simplification measure provided for in article 258 D of the CGI

Businesses liable for ERTVA must include these operations, as well as value increases (e.g., additional invoices) or value decreases (e.g, discounts, rebates) related to these operations.

Important note : Businesses under the VAT franchise regime provided for in article 293 b of the CGI are not concerned by this obligation, as their intra-community sales are exempt under Article 293 B of the CGI and not Article 262 ter I of the CGI.

When should I submit an ERTVA? 

Businesses must spontaneously file the ERTVA only if they perform one of the aforementioned operations (no nil declarations).

VAT summary reports must be submitted from the 1st to the 10th working day of the month following the delivery of the goods.

Where should I enter ERTVA data 

The VAT summary report must be submitted online through the “Intra-EU Trade in Goods” (DEB WEB2)” services on the customs administration’s website.

What data do I have to declare? 

Three pieces of data must be provided per operation on the VAT summary report: 

• Value 

 The value to be reported on the VAT summary report is the fiscal value, which is the net amount of the goods, including ancillary delivery costs included in the taxable amount (e.g., freight, insurance, packaging, or handling fees). 

• The operations regime: 

• European purchaser’s identification number 

This is the VAT number provided by the buyer. It is issued by another EU member state than France (for intra-community sales) or by the EU member state where the goods are delivered (for triangular sales). It is necessary to verify its validity before the operation on the European Commission’s VIES platform here. 

Risks and penalties in case of control 

Failure to produce the ERTVA is sanctioned with a fine of 750 Euros, increasing to 1500 Euros if the ERTVA is not submitted within thirty days following a formal notice. Each error is sanctioned with a fine of 15 Euros, capped at 1500 Euros per declaration.  

Important note – Since 2020, when an intra-community delivery is not reported on the ERTVA, a rejection of exemption may be pronounced during a tax audit. This implies an adjustment of 20% VAT on the taxable base for goods subject to the standard rate, plus interest for late payment where applicable. 

The French INTRASTAT (EMEBI) 

The EMEBI is a statistical obligation introduced in 2022 and governed by the 1951 law on statistical surveys. It was previously completed via the DEB submission. 

Who is liable for this obligation? 

Each year, the administration defines a list called “sample” of companies subject to the survey. The administration informs the companies by letter in the last quarter of the year preceding the year in which they are liable. During the year, the administration can complete the sample. 

Important note: In case of doubt about receiving the letter, it is preferable to contact the CISD on which you depend. 

Companies liable for EMEBI must include all movements of goods circulating between France and other EU member states. 

Examples of particular operations to be declared in EMEBI: 

• Returns or replacements of goods related to an intra-community acquisition or delivery. 

• Exchanges with Northern Ireland. 

• Exchanges of products subject to specific regulations (excise goods, works of art, etc.) or intra-EU flows of products related to defense. 

• Goods imported into France followed by delivery to another EU member state (EMEBI dispatch) or goods imported into another EU member state then introduced into France (EMEBI introduction). 

• Goods shipped from France to another EU country for export (EMEBI dispatch) or goods introduced from another EU country into France for export (EMEBI introduction). 

• Goods delivered to foreign embassies and international organizations located in another EU member state. 

• Goods transported from France to a free zone in another EU country. 

• Goods moving between France and the EU under active processing or after active processing. 

Examples of particular operations (non-exhaustive list) not to be declared in EMEBI: 

• Exchanges with certain territories not part of the EU’s fiscal territory (e.g., DOM (France), Ceuta, Melilla, and the Canary Islands (Spain)). 

• Return trips under lease contracts of less than 24 months. 

• Flows related to ultimate waste with no commercial value. 

• Goods provided free of charge with no commercial transaction involved, provided that they are supplied with the sole intention of preparing or supporting a commercial transaction planned for a later date (e.g. advertising material or commercial samples).   

When should I file an EMEBI? 

Companies in the sample are liable for monthly EMEBI according to the following schedule: 

If there are no flows to declare for a period, companies liable for EMEBI must submit a nil declaration. 

Where should I enter EMEBI data 

The EMEBI must be submitted online through the “Intra-EU Trade in Goods (DEB WEB2)” service on the customs administration’s website. 

What data do I need to declare? 

Eleven pieces of data must be provided per operation on the EMEBI: 

• Product nomenclature

The combined nomenclature (CN) at 8 digits, common to all EU member states. 

• Country of destination or origin

The 2-digit alphabetic code of the country of destination (EMEBI dispatch) or origin (EMEBI introduction) of the goods. 

• Value

For taxable operations, the value to be reported is the fiscal value identical to that reported in the ERTVA. 

For non-taxable operations, the value to be reported is the market value, which is the amount that would have been invoiced in the context of a purchase or sale. 

• Net mass

The mass of the goods excluding packaging (boxes, bottles) but including any liquids and preservatives. 

• Additional units

Only the nomenclature of your product determines if an additional unit is to be reported. Example: for a pair of sneakers expressed in number of shoes or mineral water expressed in liters. 

• Nature of the transaction

The type of transaction related to the physical movement of the goods. The list has changed in 2022 and is available in annex 2 of the EMEBI reference note dated January 10, 2024(page 44) 

• Mode of transport:  

The means of transport used to transport the goods, coded as follows: 

• Department:

For dispatch, it is the French department from which the goods are shipped. For introduction, it is the French department of the effective destination of the goods, i.e., place where the goods arrive. 

• Country of origin:

The two-character alphabetic code of the country determined by non-preferential origin according to European customs regulations (it may be a third country of the EU). It is the country where the goods are produced or substantially transformed. 

• Customer’s VAT number

Under the same conditions as for the ERTVA

• EMEBI regime codes 

For more details, see pages 26-27 of the Emebi reference note dated January 10, 2024.   

Risks and penalties in case of control 

Failure to submit an EMEBI is sanctioned with a fine of 75 to 150 euros. The fine can be increased to 2250 euros in case of recurrence by the company and per declaration.  

An omission or inaccuracy in the EMEBI can lead to a finding of non-response to the EMEBI and the same penalties. 

Discover our services

VAT Solutions offers a range of services to assist you with your VAT-related challenges in France and internationally:

– Diagnostic of your VAT organization, your flows, and the methods for preserving proof of exempt operations, as well as assessing the impact of new VAT rules;

– Confirmation of the VAT treatment of your flows;

– Coaching/training;

– Management of VAT obligations in Luxembourg and abroad: assistance, preparation, and submission of VAT identification requests and VAT returns.

Contact us

Phone number: + 33 6 12 37 32 22

Email: info.fr@vat-solutions.com

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