Managing the flow of goods within the European single market is a major challenge for companies engaged in intra-Community trade. Although the free movement of goods is the norm, tax and customs authorities impose strict monitoring of these movements. This monitoring ensures the accurate collection of foreign trade statistics and the control of value-added tax (VAT). Long centralized under a single name, the French system has undergone significant changes to modernize and separate the statistical aspect from the fiscal component. This article details the legal framework of the Declaration of Trade in Goods (DTI), the rules for registration, the applicable thresholds, and the operation of online filing portals.
From the DEB concept to the EMEBI reform: history and foundations
For three decades, French companies conducting business with other European Union member states used a single document, the Declaration of Trade in Goods (DEB). This document combined into a single monthly formality the response to the statistical survey on foreign trade and the tax monitoring of intra-community deliveries and acquisitions.
In order to comply with European law (the EBS regulation for European Business Statistics), France has reformed this system. The historical DEB (Declaration of Exchange of Goods) is now split into two distinct procedures:
Monthly Survey on Intra-Community Trade in Goods (EMEBI) dedicated exclusively to public statistics.
-Summary statement of customers served under intra-community VAT reserved for tax audits.[NT]This separation aims to simplify the administrative burden for small and medium-sized enterprises, by requesting the collection of detailed statistical data only from a targeted sample of economic actors.
The two parts of the declaration
The statistical component: EMEBI
The EMEBI aims to measure the volume, value, and nature of physical flows of goods crossing French borders to or from another European Union country. The data collected feeds into the national accounts and allows for the assessment of France's trade balance.
Each movement is subject to detailed coding. The information requested includes the precise designation of the product via the customs code (8-digit Combined Nomenclature), the tax value, the net mass, any additional units, the country of origin, the country of origin or destination, the nature of the transaction, and the mode of transport used.
The tax aspect: the summary statement
The summary statement serves the sole purpose of monitoring intra-Community VAT. When a company established in France sells goods to a business customer located in another Member State, this intra-Community supply is exempt from French VAT, provided that the purchaser supplies a valid VAT number.
The summary statement allows the French Customs and Indirect Taxes Directorate (DGDDI) and the French Public Finances Directorate (DGFiP) to cross-reference information with the tax authorities of partner countries. The data required for this section is more concise: the customer's VAT identification number, the total amount of sales made by the customer during the period, and the transaction code.
Reporting obligations and thresholds
Reporting obligations vary depending on the direction of the flow (shipment from France or introduction into the national territory) and the volume of business carried out.
For shipping (sales / exports)
In terms of taxation, the rule is strict. From the very first euro earned on an intra-Community delivery, the company is required to file a summary statement. There is no exemption threshold for the tax component of the shipment.
Regarding the statistical component (EMEBI), the customs administration selects a sample of companies subject to the regulations each year based on their historical volumes. If a company is notified by the administration that it is part of this sample, it has a legal obligation to submit the monthly statistical declaration for all shipments.
At the introduction (purchases / entry into the territory)
In the introduction, the tax logic of the summary state does not apply in the same way, because the collection of VAT on acquisitions is done directly via the turnover declaration CA12 or CA3 (self-assessment of VAT).
Only the statistical obligation (EMEBI) remains for imports. This formality is required only if the company has received a formal notification from customs, generally triggered when imports exceed an annual critical threshold set by regulations. A company that makes occasional purchases in the EU without receiving a letter requiring a response is therefore exempt from this formality.
Timetable, deadlines and sanctions
The reference period for filing declarations is the calendar month. The transactions taken into account are those for which the tax became payable, or failing that, the month in which the physical movement of the goods took place.
The data transmission must take place no later than the 10th working day of the month following the period in question.
Failure to comply with these obligations, repeated delays, or the submission of inaccurate information exposes the company to administrative sanctions and tax penalties as stipulated by the General Tax Code and the Customs Code. Each omission or inaccuracy in the declaration may result in a fixed penalty, which can be accumulated for each line of error.
Transmission channels: the DEBWEB portal / Douane.gouv.fr
All formalities relating to intra-Community trade are carried out electronically via the official French customs portal. Paper submissions are definitively obsolete.
Two transmission methods are available to declarants on the platform:
The DTI (Request for Computerized Processing)
DTI (Data Entry Technique) involves manual online data entry via web forms. This method is suitable for organizations processing a very small volume of monthly transactions (a few invoices per month). The operator enters transaction lines, VAT numbers, and customs codes one by one. However, this process quickly becomes time-consuming and prone to errors due to inattention when dealing with large volumes of data.
DTI+ (Import of structured files)
For companies equipped with an information system or an ERP, the DTI+ mode is preferred. It consists of uploading a structured file automatically generated by the management tool to the platform.
The accepted formats are delimited flat text and XML. The latter guarantees instant validation thanks to a strict XSD schema that controls the syntax and the presence of required fields before final integration. To understand the technical structure and tags required for these files, consult the Official customs documentation for describing DTI+ exchanges in XMLproves indispensable.
A close link with business management
The success of the declaration process hinges on the quality of the company's master data. Incorrect item classification, the absence of net weight, or inaccuracies regarding the country of origin inevitably lead to rejections when submitted to the customs portal. Implementing rigorous internal control processes, coupled with appropriate configuration of the management software, is the only way to ensure ongoing compliance without adding to the daily workload of accounting teams. To see how these rules can be implemented in your ERP system, see my upcoming article dedicated to configuring and running the Intrastat declaration in Microsoft Dynamics 365 Business Central.