Intrastat in France in 2024: Is it still in force?
With the arrival of 2022, France introduced new regulations regarding the reporting of intra-EU trade, significantly altering the landscape of statistical declarations. Traditional Intrastat reporting has been replaced by new reports, including EMEBI (monthly statistical survey on intra-EU trade in goods), which are now a key element of the trade transaction reporting process.
New reporting procedures in France
By the end of 2021, Intrastat declarations and ESL (Exchange of Services and Rentals) were included in a single report known as “Déclaration d’Echanges de Biens” (DEB). However, as of January 2022, DEB has been replaced by new reports: EMEBI and Etat récapitulatif TVA (VAT Summary Statement), which must be submitted electronically through the official website of the French customs administration.
Submission periods and deadlines
EMEBI declarations and VAT summary statements must be submitted monthly by the 10th day of the month following the month in which the transaction occurred.
Submission method
All reports must be submitted electronically through the official website of the French customs administration douane.gouv.fr. There are various procedures for submitting data to the system:
- Procedures allowing for direct transfer of data files to the system, including mapping to be agreed upon with the customs office and transmission of CSV files.
- Using XML, SAISUNIC, or INTRACOM formats.
Customs authorities also provide special guides to help create an account on the customs office website and explain various reporting procedures.
Reporting thresholds in France
Since January 2022, there are no longer reporting thresholds for imports or exports. Companies receive communication from authorities indicating whether they are required to submit a statistical report. In the case of EMEBI, taxpayers should not submit reports without prior notification from the authorities.
VAT summary statement
The VAT summary statement is mandatory from the first invoiced euro. The summary statement should include the following data:
- Value of goods in euros,
- Applied system,
- European buyer’s VAT identification number.
Zero declarations and corrections
If there are no transactions to report in a given period, the taxpayer must submit a zero statistical report. Corrections of errors reported in previous reports must be made by December 31 of the year following the reporting period. Failure to provide missing or incorrect data may result in a penalty.
Returns and goods exchange
Returns or exchanges of goods must be reported in the EMEBI report, with the appropriate code. There are specific rules regarding returns of goods sold from France. Trade regulations are detailed in the VAT summary statement.
Penalties for violations
Late or incorrect submission of declarations may result in a penalty ranging from 75 to 150 euros, with the possibility of increasing to 2,250 euros in case of repeated violations. Failure or delayed submission of the VAT summary statement may result in a penalty of 750 euros, with the possibility of increasing to 1,500 euros.
VAT rates in France
Various VAT rates apply in France, depending on the type of goods or services. The standard rate is 20% and applies to most products and services. There are also reduced rates, such as 10%, 5.5%, and 2.1%, which apply to specific categories of goods and services, such as food products, books, or medicines. Additionally, there is a 0% VAT rate for intra-community and international transport.
More information about VAT in France can be found in our article: https://amavat.eu/vat-tax-in-france-what-you-need-to-know-as-an-online-seller/.
Summary
The new regulations regarding intra-EU trade reporting in France set new standards for businesses. Replacing traditional Intrastat with the EMEBI report and other documents requires taxpayers to quickly adapt to new procedures and requirements. Electronic submission of declarations and strict penalties for violations aim to ensure the accuracy and timeliness of reported data.
Iga Turniak
