Intrastat in France in 2026 – EMEBI Reporting, VAT Summary Statements and Compliance Requirements
France applies a specific reporting framework for intra-EU trade in goods that differs from the traditional Intrastat system used in many other European Union Member States. Businesses involved in cross-border trade within the EU may be subject to statistical and VAT reporting obligations, depending on the nature of their transactions and their reporting status.
In 2026, intra-EU trade reporting in France is based primarily on two declarations:
- EMEBI (Enquête Mensuelle Statistique sur les Échanges de Biens Intra-UE) – the monthly statistical survey on intra-EU trade in goods;
- État récapitulatif TVA – the VAT summary statement for intra-Community supplies of goods.
Understanding these obligations is essential for businesses trading goods between France and other EU Member States.
EMEBI Reporting in France
EMEBI is the statistical reporting system used to collect data on the movement of goods between France and other EU countries.
Unlike traditional Intrastat systems that rely solely on reporting thresholds, businesses required to submit EMEBI declarations are generally identified by the French authorities and informed of their reporting obligations.
Companies selected for EMEBI reporting must submit monthly statistical information regarding their intra-EU dispatches and arrivals of goods in accordance with the requirements set by the French customs administration.
VAT Summary Statement (État récapitulatif TVA)
Businesses making intra-Community supplies of goods from France to VAT-registered customers in other EU Member States must submit a VAT summary statement.
The declaration typically includes:
- the customer’s EU VAT number,
- the value of the goods supplied,
- the transaction type and reporting codes required by the French authorities.
The obligation applies from the first reportable transaction and is independent of any statistical reporting requirements.
Reporting Deadlines
EMEBI declarations and VAT summary statements are submitted on a monthly basis.
The French customs administration publishes an annual reporting calendar specifying the deadlines applicable to each reporting period. Businesses should monitor these deadlines regularly to ensure timely compliance.
Submission Methods
All declarations must be submitted electronically through the systems provided by the French customs administration.
Depending on the reporting volume and technical setup, businesses may submit data through:
- online reporting portals,
- CSV file uploads,
- XML-based reporting solutions,
- automated ERP integrations where supported.
Electronic reporting is mandatory and paper submissions are not accepted.
Corrections and Nil Returns
If errors are identified in previously submitted reports, businesses must submit corrections in accordance with French reporting procedures.
Where applicable, companies selected for statistical reporting may also be required to submit nil declarations for periods in which no reportable transactions occurred.
Maintaining accurate records and correcting errors promptly helps reduce the risk of penalties and compliance issues.
Returns, Transfers and Special Transactions
Certain transactions require specific reporting treatment under EMEBI rules, including:
- returns of goods,
- transfers of own goods between EU Member States,
- replacement goods,
- consignment stock movements,
- other special logistics arrangements.
The correct reporting method depends on the nature of the transaction and the corresponding statistical codes required by the French authorities.
Penalties for Non-Compliance
Failure to submit required reports, late filings, or the submission of inaccurate information may result in administrative penalties.
The level of penalties depends on the nature and severity of the infringement. Repeated failures to comply with reporting obligations may lead to increased sanctions and additional scrutiny by the authorities.
VAT Rates in France
France applies a standard VAT rate of 20%, which covers most goods and services.
Reduced VAT rates include:
- 10%,
- 5.5%,
- 2.1%.
These rates apply to specific categories of goods and services, including certain food products, books, medicines, passenger transport, cultural services and other qualifying supplies defined under French VAT legislation.
Summary
France’s intra-EU trade reporting system combines statistical reporting through EMEBI with VAT reporting through the VAT summary statement. Businesses engaged in intra-Community trade should ensure they understand their reporting obligations, monitor filing deadlines, and maintain accurate transaction records.
Proper compliance with French reporting requirements helps businesses avoid penalties and ensures smooth cross-border operations within the European Union.
Iga Turniak
