- France replaced the trade of goods declaration (DEB) with two new reporting obligations: the VAT recapitulative statement (ERTVA) and the French intrastat (EMEBI) in 2022.
- The ERTVA is a tax obligation, while the EMEBI is a statistical obligation.
- The customs administration is responsible for collecting both declarations.
- The ERTVA is submitted by all businesses subject to and identified for VAT in France.
- The EMEBI is a monthly survey on intra-EU trade in goods.
- The administration announced the publication of the reference note for responding to the EMEBI on December 20, 2024, for the year 2025.
- The absence of certain variables in the EMEBI will become blocking in 2025.
- The administration has introduced specific codes for cases where the VAT identification number of the customer is unknown.
- The webinar concluded with a Q&A session.
Source: vat-solutions.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
