VAT recapitulative statement and EMEBI survey — trade in goods within the EU

When a business sells goods to a customer in another member state, it must send the customs authorities a recapitulative statement: the document in which the filer sets out the supplies it made, generally in the previous month, to a European Union member state. It lets the tax administration check, after the fact, how intra-Community supplies were taxed. Alongside it sits a second formality of a different nature: the monthly survey of intra-EU trade in goods (EMEBI), which is STATISTICAL, and which is answered only by those who received a letter or email notice from the customs authorities. Both are completed on the same online platform, DEBWEB2, and are done at the same time — starting with the survey where it applies. The recapitulative statement covers DISPATCHES only: a business that made acquisitions alone does not have to file one.

Up to date for 2026 — verified on September 11, 2026Official procedure, no printed formGuide: about 40 min

Deadlines

Filing deadline: Two monthly returns, sent to the customs authorities from the 1st and no later than the 10th working day of the month following the reference month.
Reference period for dispatches: The calendar month in which VAT became chargeable in the member state of destination on the matching acquisition. Neither formality may be completed before that date.
Reference period for arrivals: The calendar month in which VAT became chargeable in France.
EMEBI notice letter: Generally sent in December of the previous year, but it may arrive at any time — in particular where the business was set up during the year or saw a sharp rise in its intra-Community trade.

Documents to prepare

Details of goods dispatched to another member state during the reference month
Each customer's VAT number in the member state of delivery, checked on the VIES portal
Taxable value of each dispatch: net amount of the goods plus incidental costs included in the taxable base
The customs authorities' notice letter or email, if you are in the EMEBI survey sample
For the survey: goods nomenclature, net mass excluding packaging, mode of transport, countries of origin and destination
An account on the French customs authority portal

See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

Any VAT-registered business that made supplies of goods to a European Union member state — dispatches
Including businesses that are NOT liable for VAT, such as those under the French VAT registration threshold
Certain VAT-registered businesses established in another member state without a VAT number, where they exceptionally carried out a taxable transaction through a representative appointed for the occasion
Businesses established outside the European Union that are liable for VAT on certain trade, where they appointed an accredited representative
For the EMEBI survey only: those who received a letter or email notice from the customs authorities telling them of the duty — they then form part of what is called "the sample"

Worked example

Example: Maison Duval, a furniture maker, reports the month's dispatches

In March, Maison Duval dispatches two furniture orders: one to a German reseller, the other to a Portuguese distributor, each exempt in France and taxable in the state of arrival. Having received a notice letter from the customs authorities in December, the business is part of the EMEBI sample, so it starts with the statistical survey: it selects the reference month, the type of flow — dispatch — then enters the goods nomenclature, the country of destination, the taxable value rounded up to the nearest unit, the net mass in kilograms excluding packaging, the nature of the transaction, the mode of transport, the department of departure, the country of origin, the customer's VAT number and the regime code. It then moves on to the recapitulative statement, on the same DEBWEB2 platform: the "regime" boxes are pre-filled with code 21 — supply exempt in France and taxable in the member state of arrival — because the survey was answered first. It checks both customers' VAT numbers on the VIES portal, as it had done at the invoicing stage, and files in DTI mode. A €0.48 order for a sample is not declared: rounded to 0, it must not be.

How to fill it in, step by step

Work out whether you have DISPATCHES to report: the recapitulative statement is only drawn up if you supplied goods within the European Union; acquisitions alone do not trigger it.
Check whether you are in the EMEBI sample: the duty to answer the survey requires having received a letter or email notice from the customs authorities; without that notice it does not apply to you.
Create a personal account on the customs authority portal, or log in to an existing one.
Answer the EMEBI survey first where it applies: both formalities are completed at the same time, and the pre-filling of the statement's "regime" boxes depends on it.
Select the reference month and the type of flow — dispatch or arrival — as set out in the notice letter, then enter the nomenclature, country, taxable value, net mass, supplementary units, nature of the transaction, mode of transport, department, country of origin, the customer's VAT number for dispatches, and the regime code.
Then draw up the recapitulative statement on the same DEBWEB2 platform, giving for each dispatch the taxable value, the regime code and the customer's VAT number in the member state of delivery.
File no later than the 10th working day of the month following the reference month, in DTI mode — the manual entry that is most common — or in DTI+ mode if you hold the authorisation issued by your collection centre.

The form, line by line

Taxable value: Most often the taxable value of the goods: the net amount of the merchandise plus incidental costs included in the taxable base (insurance, freight, handling fees). It is given in euros, rounded UP to the nearest unit; a value rounded to 0, for instance a €0.48 transaction, must not be declared.
Regime code: The code matching the movement of goods or the item being declared. The most common case — a supply exempt in France and taxable in the member state of arrival — is code 21.
Customer's VAT number: The customer's number in the member state where the goods are delivered. It is generally requested by the seller as early as the invoicing stage, and both its existence and its validity can be checked on the VIES portal.
Net mass (EMEBI): The mass of the goods in kilograms WITHOUT any packaging — that is the detail that separates net mass from shipped weight.
Goods nomenclature (EMEBI): The European identification code of the goods traded. A search tool is offered in the form itself, through the "recherche nomenclature" button.
Month with no statistical return (EMEBI): Even where there is no flow to report, the filer must still answer the survey: they then enter a "mois sans réponse statistique".

Good to know

Information supplied under the statistical survey may IN NO CASE be used for tax audits or economic enforcement: the EMEBI survey and the recapitulative statement share neither purpose nor regime.
The statement's "regime" boxes can be pre-filled where the EMEBI survey was answered first — but only for supplies exempt in France and taxable in the member state of arrival, those under regime code 21. Even without the survey, some fields stay pre-filled, such as the model of goods supplied or its internal reference.
Although it is not part of the European Union, Northern Ireland is within the scope of the EMEBI survey: any trade with it may trigger the duty to answer.
The customs authority portal offers a simulator for both the recapitulative statement and the EMEBI survey, on the DEBWEB2 platform itself.
The EMEBI survey may be answered by a third-party filer — a service provider, a separate company whether VAT-registered or not, an association — chosen freely and without conditions; the business subject to the duty nevertheless remains SOLELY liable for the information declared.
Intra-Community SERVICES fall under a separate formality, the European services declaration, on a different online service.

Common mistakes

Drawing up a recapitulative statement when only acquisitions were made: the duty arises solely from supplies, that is, from dispatches.
Assuming a business under the VAT registration threshold is excused: the duty covers any VAT-registered business, whether liable for VAT or not.
Answering the EMEBI survey without being required to, or failing to answer it after receiving the notice letter: that notice, and it alone, is what puts a business in the sample.
Not answering the survey in a month with no flows: the duty stands, and the filer enters a "mois sans réponse statistique".
Declaring a transaction whose rounded value falls to 0: a €0.48 transaction must not be declared.
Reporting gross mass instead of net mass: net mass excludes packaging.
Starting with the recapitulative statement when subject to the survey: both are done at the same time, starting with the survey, and it is the survey that enables pre-filling.
Handing the process to a third-party filer and assuming you are off the hook: the business remains solely liable for the information declared.

Frequently asked questions

Who has to draw up a recapitulative statement?

Any VAT-registered business that made supplies of goods to a European Union member state. That includes businesses liable for VAT as well as those that are not, for example under the French VAT registration threshold.

What is the difference between the recapitulative statement and the EMEBI survey?

The recapitulative statement is a tax document that allows intra-Community supplies to be checked for VAT after the fact. The EMEBI is a statistical survey, answered only after receiving a letter or email notice from the customs authorities, and its information may in no case be used for a tax audit.

What are the penalties?

Where the recapitulative statement or the EMEBI return is not filed within the time allowed, a fine of €750 is incurred, raised to €1,500 if the duty is still unmet 30 days after a formal notice. Each omission or inaccuracy found carries a €15 fine, capped at €1,500.

Must the survey be answered in a month with no trade at all?

Yes. Even where there is no flow to report, the filer must still answer the survey and enters a "mois sans réponse statistique" on the form.

How is the information sent?

Through the DEBWEB2 online service on the customs authority portal, in DTI mode — manual entry, the most common — or in DTI+ mode, which means uploading a file and requires authorisation issued by the collection centre the filer reports to.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

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Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.