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