RegistrationINTRASTAT FRANCE
Intrastat registration - in France
Intrastat Registration France
Information:
INTRASTAT is a data collection system used to provide statistical information on exports and imports of goods within the European Union that are not subject to a customs declaration.
If you trade with EU Member States, you are required to submit declarations.
INTRASTAT. Intrastat declarations statistically reflect the actual flow of goods between the 27 Member States of the European Union. Intra-Community trade statistics are compiled on the basis of individual Intrastat declarations, providing up-to-date data on trade in goods in France.
France – French EMMEBI intrastat and VAT recapitulative declaration (TVA) in 2025
In 2022, the declaration of trade in goods (DEB) was replaced by two new reporting obligations: the VAT recapitulative declaration (ERTVA) and the French intrastat (EMEBI). Learn how to fulfill your EMEBI and ERTVA obligations in 2025.
ERTVA and EMEBI Updates for 2025
On December 18, 2024, the Department of Statistics and International Trade organized a webinar on the 2025 updates related to the EU Monthly Survey on Trade in Goods (EMEBI).
During this webinar, the Administration announced the publication of a reference note on the submission of EMEBI on December 20, 2024 for the year 2025.
Recordings, Materials and Note References are only available in French.
The Administration also presented the main changes regarding EMEBI in 2025:
The absence of some variables will become blocking Reminder: from January 1, 2022, the country of origin on shipment and the customer’s VAT number for non-transaction flows (regime 29) have become mandatory. However, the lack of this data did not prevent the submission of EMEBI.
From January 2025, if this data is not entered, a warning message will appear informing that the lack of these variables will be a reason for blocking. Later in 2025, the lack of this data will indeed prevent the submission of EMEBI.
Creating dedicated codes in the absence of the customer’s VAT number The Administration has introduced special codes for cases where the VAT number of the customer or recipient in the destination country is unknown:
– QV99999999999: The customer’s VAT number is unknown or cannot be determined, and the reason for its absence has not been specified.
– QN999999999999: The customer’s VAT number is undefined – the importer in the recipient country is an individual who is not registered for VAT.
– QT999999999999: The customer’s VAT number is undefined – the importer in the recipient country is a taxable entity who is not registered for VAT.
New responsibilities: ERTVA and EMEBI
Until 31 December 2021, tax (ERTVA) and statistical (EMEBI) obligations were combined into one declaration – the declaration of trade in goods (DEB). In order to comply with Regulation (EU 2019/2152) on European Economic Statistics, DEB was abolished on 1 January 2022, in favour of two new reporting obligations:
– VAT Recapitulative Declaration (ERTVA): tax obligation
– French INTRASTAT (EMEBI): statistical obligation
Although these are tax and statistical declarations, it is the customs administration that is responsible for collecting them.
VAT Recapitulative Declaration (ERTVA) The VAT Recapitulative Declaration is a tax obligation introduced in 2022 on the basis of Article 289 B of the Tax Code (CGI).
This declaration, which was previously submitted via the DEB, allows tax administrations in Europe to ensure that VAT on supplies of goods between Member States is correctly taxed.
Who is required to submit an ERTVA declaration? All companies registered for VAT in France are required to submit an ERTVA declaration if they carry out any of the following activities:
– Exempt supplies of goods between Member States under Article 262 ter I of the CGI from France to a VAT payer in another EU Member State
– Transfers of stocks from France to another EU Member State EU Member State, treated as exempt supplies of goods between Member States (Article 256 III CGI)
– Transfers of stocks under contracts for goods on consignment (Article 256 III bis CGI)
– Recovery of goods in triangular transactions benefiting from the simplification provided for in Article 258 D CGI
Companies required to submit ERTVA must take into account these operations as well as any changes in value (e.g. additional invoices) or changes in value (e.g. discounts, rebates) related to these operations.
Important note: Companies covered by the VAT franchise regime pursuant to Article 293 B of the CGI are not covered by this obligation, because their intra-Community sales are exempt under Article 293 B of the CGI and not Article 262 ter I of the CGI.
When must the ERTVA be filed? Companies must file the ERTVA voluntarily only if they carry out any of the operations listed above (no nil declarations).
VAT declarations must be filed from the 1st to the 10th working day of the month following the delivery of the goods.
Where should I enter my ERTVA data? The VAT recapitulative declaration must be submitted online via the “Intra-EU Trade in Goods” (DEB WEB2)” services on the customs administration website.
What data must be declared? Three data items must be provided in the VAT recapitulative declaration for each transaction:
Value: The value to be declared in the VAT recapitulative declaration is the fiscal value, i.e. the net amount of the goods, including the additional costs related to the delivery, included in the tax base (e.g. transport, insurance, packaging, handling fees.
INTRASTAT registration in France
Intrastat in France
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We have many years of experience with the company, we have been operating on the market for 12 years. We approach each client with extraordinary care.
We try to solve each client’s case individually.
What do we offer?
We offer you a range of solutions related to online sales.
Thanks to our experience and conducting foreign sales, we were able to develop the services we offer.
Our Services include:
– sale of the system for e-commerce activities;
– VAT registration on European markets;
– Intrastat registration
Operation regimen:
Regime Codes:
- 21 Exempt supply in France and taxed in the destination country or stock transfer taxed in the destination country.
- 20 Stock transfers under a consignment agreement without transfer of ownership. Declaration without indication of value.
- 10 Correction of the initially submitted declaration with status
- 20 in the case of return of stock without transfer of ownership within 12 months.
- 31 Re-invoicing within a triangular transaction.
- 25 Trade adjustment resulting in a decrease in value (discount, rebate).
- 26 Trade adjustment leading to an increase in value.
Buyer identification number in Europe: This is the VAT number provided by the buyer, issued by a Member State EU other than France (for intra-Community sales) or by the EU Member State to which the goods are delivered (for triangular transactions). Its validity must be verified before operation on the European Commission’s VIES platform here.
Risks and penalties in the event of an audit: Failure to file an ERTVA declaration results in a penalty of 750 euros, which increases to 1500 euros if the ERTVA is not filed within thirty days of the request. Each error is punishable by a fine of 15 euros, with a maximum penalty of 1500 euros per declaration.
Important note – From 2020, if an intra-Community supply is not declared in the ERTVA, the VAT exemption may be refused during a tax audit. In such a case, an adjustment of 20% VAT must be made on the taxable amount of goods subject to the standard VAT rate and, where applicable, interest for late payment must be charged.
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EMEBI is a statistical obligation introduced in 2022, regulated by the 1951 Act on Statistical Research. Previously, this obligation was implemented through the submission of DEB declarations.
Who is subject to this obligation? Each year, the administration establishes a list of companies that are subject to this obligation, called the “sample”. These companies are informed by the administration by letter in the last quarter of the year preceding the year in which they will be required to submit the declaration. The administration may supplement the sample during the year.
Important note: If you have any doubts about receiving the letter, it is worth contacting the CISD under whose jurisdiction the company falls.
Companies required to file EMEBI must declare all goods movements between France and other EU Member States.
Examples of specific transactions to be declared in EMEBI:
– Returns or exchanges of goods related to intra-Community acquisitions or deliveries.
– Exchanges with Northern Ireland.
– Trade in products subject to specific regulations (excise goods, works of art, etc.) or movements of defence-related products within the EU.
– Goods imported into France which are then delivered to another EU Member State (EMEBI shipment) or goods imported into another EU Member State which then arrive in France (EMEBI introduction).
– Goods sent from France to another EU country for export (EMEBI shipment) or goods brought from another EU country into France for export (EMEBI introduction).
– Goods delivered to foreign embassies and international organisations located in another EU country.
– Goods transported from France to a free trade zone in another EU country.
– Goods moving between France and the EU under active processing or after active processing.
Examples of specific operations (non-exhaustive list) that do not need to be reported in EMEBI:
– Exchanges with certain territories that do not form part of the EU fiscal territory (e.g. DOM (France), Ceuta, Melilla and Canary Islands (Spain)).
– Return journeys under lease agreements of less than 24 months.
– Flows related to final waste that has no commercial value.
– Goods supplied free of charge if they are not related to a commercial transaction, provided that they are supplied solely in preparation for or support of a commercial transaction planned for later (e.g. advertising material or commercial samples).
If you need help with registration for Intrastat
Companies are required to file monthly EMEBI declarations according to the following schedule:
| Reference month | Filing period |
|---|---|
| January | February 1-12 (2025) |
| February | March 1-12 (2025) |
| March | April 1-12 (2025) |
| April | May 1-15 (2025) |
| May | June 1-12 (2025) |
| June | July 1-11 (2025) |
| July | August 1-12 (2025) |
| August | September 1-12 (2025) |
| September | October 1-11 (2025) |
| October | November 1-14 (2025) |
| November | December 1-12 (2025) |
| December | January 1-13 (next year – 2026) |
If there are no flows to declare in a given period, companies obliged to EMEBI must submit a nil declaration.
Where should I enter my EMEBI data?
The EMEBI declaration must be submitted online via the “Intra-EU Trade in Goods (DEB WEB2)” service available on the customs website.
What data must be declared?
The EMEBI declaration must include provide eleven pieces of information for each operation:
Product nomenclature:
Combined nomenclature (CN) in 8 digits, common to all EU Member States.Country of destination or origin:
Two-digit letter code of the country of destination (EMEBI shipment) or origin (EMEBI entry) of the goods.Value:
For taxable transactions, the value to be declared is the fiscal value, identical to ERTVA.
For non-taxable transactions, the value is the market value, i.e. the amount that would be invoiced in the event of purchase or sales.Net weight:
Weight of the product without packaging (boxes, bottles), but including all liquids and preservatives.Additional units:
Only product nomenclature decides whether an additional unit should be specified. Example: for a pair of shoes, the number of shoes is specified, for mineral water – liters.Transaction type:
Type of transaction related to the physical movement of goods. This list has changed in 2022 and is available in Annex 2 of the EMEBI reference note of 20 December 2024 (page 44).Means of transport:
Means of transport used for the transport of goods, coded as follows:
1 – Sea transport
2 – Rail transport
3 – Road transport
4 – Air transport
5 – Postal shipments
7 – Transport facilities (pipeline)
8 – Water transport
9 – Self-propelled (e.g. truck, plane, self-propelled boat)Department:
For shipping, this is the French department from which the goods are shipped. For entry, this is the French department of the actual destination of the goods, i.e. the place where the goods arrive.Country of origin:
Two-digit letter code of the country defined by non-preferential origin according to EU customs rules (this may be a non-EU country). This is the country where the goods are manufactured or substantially processed.Customer VAT number:
According to the same rules as for ERTVA.EMEBI regime codes:
EMEBI shipment:21 – Deliveries exempt in France and taxed in the country of destination or transfers of goods taxed in the country of destination (warehouse transfers).
29 – Other shipments (e.g. shipment to or after processing).
EMEBI Introduction:
11 – Internal acquisitions and taxable allocations treated as intra-Community acquisitions in France.
19 – Other introductions (e.g. introduction to or after processing).
For more details, see pages 26-27 of the EMEBI reference note dated 20 December 2024.
Risks and penalties in the event of an audit
Failure to submit an EMEBI declaration will result in a fine of between 75 and 150 euros. The fine may be increased to €2,250 in the event of repeated violations by the company and for each declaration.
Any omission or inaccuracy in the EMEBI declaration may result in the recognition of a failure to respond to EMEBI and the imposition of the same penalties.
If you need support, please contact us via the contact form.
Country
France
Country Code
FR
DELIVERIES
460,000 EUR per year
Shipping
460,000 EUR per year
Filing VAT returns
monthly
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