Customs formalities concerning VAT on intra-Community trade in goods and services

Verified 08 October 2025 - Directorate of Legal and Administrative Information (Prime Minister)

Customs formalities in the field of VAT: titleContent shall be carried out when a legal or natural person is taxable person trade in goods or services with another Member State of the European Union (EU). For the exchange of goods, the formality consists in transmitting a VAT summary report and, in some cases, respond to a statistical survey (EMEBI). For the provision of services, only European Services Declaration (DES) must be transmitted.

Intra-Community trade in goods

Intra-Community trade in goods shall be supplies or acquisitions within the EU. In terms of customs regulations, they are qualified of shipments or of introductions.

Such trade is generally free, without immediate customs formalities or border controls.

However, where a company carries out such exchanges (dispatches or introductions) with other persons located in a Member State of the EU, it may be obliged to carry out, in certain cases, the reporting formalities following:

  • Establishment of a summary report of deliveries made
  • Response to the monthly statistical survey on intra-EU trade in goods (EMEBI)

The recapitulative statement is a document by which a company (the declarant) transmits to customs the details of deliveries which it carried out, in general in the previous month, to an EU Member State.

This formality enables the tax authorities to check the VAT taxation of supplies of goods a posteriori goods intra-Community (shipments)

Who is affected by the obligation to prepare a summary statement?

Any companytaxable person to the VAT: titleContent a the obligation to prepare a summary statement when it has made supplies of goods to a Member State of the EU.

So that includes companies as well debtors of VAT than those which are not, such as those benefiting from the exemption from VAT.

The summary report shall not be drawn up that where the company has delivered goods in the EU (shipments). It is therefore not obliged to establish it where it has made only acquisitions (introductions).

This obligation does not only apply to companies established in France, as they are also subject to:

  • Certain companies which are subject to VAT and established in another Member State but which do not have a VAT number (e.g. a person benefiting from a VAT exemption scheme): the recapitulative statement is mandatory for them where they have exceptionally carried out a taxable transaction for VAT purposes, and the corresponding formalities are carried out by a representative designated punctually.
  • Companies established outside the EU and liable for VAT in respect of certain trade, where they have designated a representative accredited to carry out VAT formalities.

What is the content of the summary report?

Content to be entered on customs online service

For each shipping the registrant must, in particular, indicate:

  • Tax Value :
    • This is most often the tax value of property. This corresponds to the net amount goods and ancillary costs included in the tax base (insurance, freight, administrative fees...)
    • It may also be the tax value of other elements such as commercial regularizations or transfers of stocks under deposit contracts

    This value is shown in euros, rounding to the next unit. In the case where a value is rounded to 0 (for example for a transaction evaluated at €0.48) it must not be declared
  • Diet : the registrant must choose from the various proposals the diet code corresponding to the movement of goods or to the item to be reported. For example, the most common case of an exempt supply in France and taxable in the Member State of arrival is code 21.
  • Customer VAT number in the Member State where the goods are delivered. This number is usually requested beforehand by the seller at the billing stage. The existence of a VAT number and its validity can be checked on the portal LIVES.
Pre-filling possible

The "diet" boxes in the summary statement can sometimes be pre-filled where the declarant has previously replied to the monthly statistical survey on intra-EU trade in goods (EMEBI).

However, this pre-filling is not possible only for deliveries exempt in France and taxable in the Member State of arrival (these are transactions falling under scheme code 21).

Even when the summary report is not preceded by a response to the EMEBI survey, some fields are nonetheless pre-filled, such as the delivered goods model or its internal reference.

Please note

The DGDDI portal provides users with a simulator summary report in order to better understand the progress of this process.

This simulator is located on the same platform as the summary report and the EMEBI (DEBWEB2 portal).

The monthly intra-EU trade in goods survey (EMEBI) is a statistical document detailing the shipments or introductions goods produced during the preceding month by any person subject to that formality. The purpose of this tool is to provide the State with statistical data on foreign trade.

The EMEBI formality is completed previously in summary form, on the same online platform.

FYI  

The information provided in the context of this statistical survey may under no circumstances be used for fiscal control or economic repression.

Who is affected by the obligation to respond to the EMEBI?

In the majority of cases, the obligation to respond to the EMEBI is addressed to persons meeting all of the following conditions:

  • A legal or natural person taxable person VAT, whether or not established in France.
  • A person trading goods between France and an EU Member State. It must be the person who actually records the exchange (delivery or acquisition) in his CA3 periodic tax returns or CA12.
  • A person who has received a notice letter (or a email review) of DGDDI: titleContent informing him of this obligation.
    When that person receives that mail from the RDIB, then they're part of what's called the “sample”.
    This letter is generally sent to him in December of year N-1, but this may occur at any other time, in particular when the recipient person was created in year N, or experienced, in the course of year N, a significant growth in his intra-Community trade.

What is the content of EMEBI?

The registrant must first select the reference month (the one in which the exchange was made) then the nature of the flow to be declared: shipping or introduction.

The flow concerned by the investigation is specified in the letter-notice informing the declarant of his obligation to respond. It may be exclusively introductions or shipments, but also both.

Warning  

Even in the absence of reporting flows, the registrant remains obliged to respond to the survey. In this case, he will then have to enter a "month without statistical response" on the survey form.

The registrant must then complete all of the following boxes:

  • Nomenclature of goods exchanged: this refers to the European identification code of the traded goods. The registrant has the possibility to use the search tool that is offered directly in the form (button "search nomenclature")
  • Country of destination (in case Shipping) or source (in case of introduction)
  • Tax value: this value corresponds to net amount goods and ancillary costs included in the tax base such as insurance, freight, handling fees... Transport costs are included only if they appear on the same invoice as the goods
    This value is shown in euros, rounding to the next unit. In the case where a value is rounded to 0 (for example for a transaction valued at €0.48) it should not be reported
  • Net mass : i.e. the mass in kilograms of the goods without their packaging, if any.
  • Additional units of measurement: those other than kilograms. This includes for example pairs when it comes to shoes, liters, grams...
  • Nature of the transaction: for example a purchase or a sale, a transfer of an inventory to a warehouse...
  • Mode of transport : it may be, in particular, by sea, by air, by road, by rail... The registrant must choose the corresponding code
  • Department of departure or destination of goods
  • Country of origin of goods
  • Customer VAT identification number in his state. However, this information is only required in case of shipment
  • Diet Code, to clarify the tax nature of the transaction (e.g. a taxable intra-Community acquisition, an exempt supply in France and taxable in the Member State of arrival)

The DGDDI portal provides users with a simulator for the EMEBI, in order to better understand the progress of this process.

This simulator is located on the same platform as the summary report and the EMEBI (DEBWEB2 portal).

Please note

Although not part of the EU, Northern Ireland is nevertheless included in the scope of EMEBI. Any exchange with that country may trigger the obligation to respond to the statistical survey.

The summary statement and the EMEBI are statements monthly transmitted to the customs administration from 1er and no later than 10e working day of the month following the reference month.

In matters of shipments, the reference period is generally the calendar month in which VAT became chargeable in the other Member State in respect of the corresponding acquisition.

The reference period shall be the period during which an exchange has occurred that is to be reported in the recapitulative statement and possibly the EMEBI (where the declarant is subject to it).

This reference period is often determined by the date on which VAT becomes chargeable.

VAT due date

The VAT due date varies depending on the billing or delivery method:

  • The due date shall be the 15th day of the month following the month in which the delivery took place
  • The due date shall be fixed at the time of delivery of the invoice, where the invoice is issued before the 15th day of the month following that in which delivery took place

This due date then makes it possible to determine the reference period.

Reference period

In general, this reference period is as follows:

  • Concerning the shipments : the calendar month in which VAT became chargeable in the Member State of destination, in respect of the corresponding acquisition.
  • Concerning the introductions : the calendar month in which VAT became chargeable in France.

None of these 2 formalities can be carried out before these dates.

The reporting status and EMEBI schedules are available on the website of the DGDDI: titleContent

Timetable of VAT summary and trade in services (DES) filings

General Directorate of Customs and Indirect Duties

Pour en savoir plus

Procedure to be followed

In order to make his entry, the declarant must first create a personal account on the portal of the DGDDI: titleContent (or sign in to an existing account).

Personal area douane.gouv.fr

The summary report and the response to the EMEBI are then done via the DEBWEB2 online service, still on the website of the DGDDI: titleContent.

These two formalities are carried out at the same time, starting, when the declarant is subject to this obligation, with the response to the EMEBI.

Declare intra-EU trade in goods (DEBWEB2, ex DEB)

Modalities for the transmission of information

The transmission of information on the DEBWEB platform can be carried out according to 2 different modalities:

  • “DTI” mode: This is an input manual information requested. This mode of transmission is the most frequent.
  • “DTI+” mode: this mode consists in drop a file containing the survey or summary report responses. However, access to this procedure requires an authorization issued by the collection center to which the registrant is attached.

Please note

The response to EMEBI may also be performed by a reporting third party. This third party may be, for example, a service provider, a distinct business, whether or not subject to VAT, an association, etc. The choice of such an agent is free, no conditions are required.

In the event that a reporting third party is designated, the company subject to the obligation to respond to the EMEBI remains solely responsible for the information reported.

Penalty

Different sanctions are provided for. They depend on the nature of the breach found by the DGDDI: titleContent or the DGFIP: titleContent :

  • In case lack of declaration of the recapitulative statement or response to the EMEBI within the prescribed period, a fine of €750 is incurred. This fine shall be increased to €1,500 if the obligation is still not fulfilled within 30 days of a formal notice received by the person liable.
  • For each omission or inaccuracy found in the recapitulative statement or the EMEBI response, a fine of €15 is incurred. This fine is capped at €1,500 .

Provision of intra-Community services

Intra-Community services are generally provided freely, without immediate customs formalities or border controls.

However, natural or legal persons established in France and taxable persons to the VAT: titleContent shall draw up a European Service Declaration (ESD) when providing certain services to persons established in a Member State of the EU.

The European Service Declaration (ESD) is a document by which a person (the declarant) transmits to customs the summary of benefits which it carried out, in general in the previous month, to a customer located in an EU Member State.

This formality allows the tax authorities to check the VAT taxation of these services a posteriori.

Who should draw up a European declaration of services?

Any legal or natural person liable to VAT is subject to the obligation to submit a European Service Declaration (ESD) where all of the following conditions are met:

  • She is established in metropolitan France. It must therefore have its registered office or a permanent establishment there. The provision of services to be declared must have been made from that permanent establishment or head office located in metropolitan France.
    A person located in the DOM has no obligation to file a DES.
  • The provision of services must have been for the benefit of an individual from another EU Member State.
  • The customer (or service taker) must be a taxable person for VAT purposes and acting as such.
  • The benefit must have been carried out in the client's Member State taxable person.
  • The VAT due on the supply must have been self-liquidated by the customer. That is to say that the company did not collect VAT on this service (VAT invoice), and that customer paid VAT directly in his country. The customer must therefore not not be exempt VAT in respect of that supply.

Some benefits are excluded from the DES field. They must not be declared there. Their list is as follows:

  • Travel agency services
  • Services related to a building
  • Passenger transport services
  • Services consisting in giving access to cultural, artistic, sporting, educational, scientific, entertainment or similar events, such as fairs and exhibitions, and any ancillary services
  • Sales to consume on site
  • Short-term leases of means of transport
  • Exempted services in the customer's Member State

What is the content of the European Statement of Services?

The registrant must enter the following information:

  • All his contact details (VAT number, address, number SIRET, company name...)
  • VAT number of the customer (customer of services) in the Member State where the supply is taxable
  • For each customer (lessee):
    • Total amount HT: titleContent services performed (or any deposit received)
    • Amount of any commercial adjustments (including discounts or rebates granted by the provider)
      These amounts are shown in euro, rounded up to the next unit. In the case where a value is rounded to 0 (for example for a transaction evaluated at €0.48) it must not be declared

Please note

In the case of invoices and adjustments for the same reference period and for the same customer, the declarant may declare each of them on a separate line.

The European Service Declaration (ESS) is a monthly declaration sent to the customs administration from 1er and no later than 10th working day of the month following the reference month.

The reference period is generally the calendar month in which VAT became chargeable in the other Member State in respect of the supply of services.

The reference period shall be the period during which the service to be declared is performed.

This reference period is often determined by the date on which VAT becomes chargeable.

In the case of continuous services performed periodically over a period of more than one year: the service must be declared at the end of each calendar year, if no payment has been made.

VAT due date

The due date VAT varies depending on the invoicing or delivery methods:

  • The due date shall be the 15th day of the month following the month in which the delivery took place.
  • The due date shall be fixed at the time of delivery of the invoice, where the invoice is issued before the 15th day of the month following that in which delivery took place.

This due date then makes it possible to determine the reference period.

Reference period

In general, this reference period is as follows:

  • Concerning the shipments : the calendar month in which VAT became chargeable in the Member State of destination, in respect of the corresponding acquisition.
  • Concerning the introductions : the calendar month in which VAT became chargeable in France.

This formality cannot be carried out before these dates.

The ESD schedule is available on the ESD website. DGDDI: titleContent

Timetable of VAT summary and trade in services (DES) filings

General Directorate of Customs and Indirect Duties

Pour en savoir plus

Procedure to be followed

In order to make his entry, the declarant must first create a personal account on the portal of the DGDDI: titleContent (or sign in to an existing account).

Personal area douane.gouv.fr

The information is then entered via the “European Service Declaration (DES)” online service on the website of the DGDDI: titleContent.

European Service Declaration (DES)

Modalities for the transmission of information

The information to be entered in the DES may be transmitted according to 2 different modalities :

  • “DTI” mode: This is a manual input of the requested information. This mode of transmission is the most frequent.
  • "DTI+" mode: this procedure consists in filing a file containing the information requested. However, access to this procedure requires an authorization issued by the collection center to which the registrant is attached.

When the declaration is transmitted, the declarant receives a acknowledgment of receipt on the e-mail address that it has specified in its user space.

Please note

The DES may be performed by a reporting third party. This third party may be, for example, a service provider, a distinct business, whether or not subject to VAT, an association, etc. The choice of such an agent is free, no conditions are required.

In the event that a reporting third party is designated, the company subject to the obligation to file an DES shall remain solely responsible for the information reported.

Penalty

Different sanctions are provided for. They depend on the nature of the breach found by the DGDDI: titleContent or the DGFIP: titleContent :

  • In case lack of declaration of European Service Declaration (ESD) within the prescribed period, a fine of €750 is incurred. This fine shall be increased to €1,500 if the obligation is still not fulfilled within 30 days of a formal notice received by the person liable.
  • For each omission or inaccuracy found in the DES, a fine of €15 is incurred. This fine is capped at €1,500 .

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