EMEBI (ex-DEB) and DES: what France requires today
Since 1 January 2022 the former DEB no longer exists in its historic form: it was split into a statistical survey (EMEBI) and the VAT recapitulative statement. The DES covers services. Here is what each obligation involves, who is concerned and how Hanoutax acts under a mandate.
What changed: from DEB to EMEBI and the recapitulative statement
Before 2022 the DEB (declaration of goods exchanges) served both intra-EU trade statistics and VAT control. According to French customs, it was replaced from the January 2022 reference period by two separate procedures available in the same online service:
- EMEBI, the monthly statistical survey on intra-EU goods trade, which only concerns companies selected in a sample;
- the VAT recapitulative statement (état récapitulatif de TVA), a tax filing on intra-EU supplies of goods, covered on our VAT recapitulative statement page.
For services, the European services declaration (DES) remains a separate obligation.
EMEBI: who has to respond?
EMEBI rests on the 1951 French law on statistical obligations and on EU Regulation 2019/2152 on European business statistics. Unlike the old DEB it is not spontaneous: according to customs, only companies in the sample that first received a notice letter (lettre-avis) informing them of the obligation must respond.
- No notice letter received: you do not have to respond to EMEBI (the recapitulative statement and the DES may still be due).
- Notice letter received: a response is compulsory every month, including months with no flows.
- Deadline: the response must arrive by the 10th working day after the reference month, and cannot be filed before the first day of the month following the reference month.
- Channel: the customs online service (DEBWEB2), by manual entry or file import, from a douane.gouv.fr account.
Failing to respond on time, or omissions and inaccuracies, can be fined: customs mentions a range of EUR 75 to 150, with a higher amount for repeat cases.
DES: which services are concerned
The DES covers services you invoice to a taxable person established in another EU member state when that customer accounts for the VAT (reverse charge). It is due from the first euro, once a month, by the 10th working day of the month after the reference month, electronically.
- Concerned: the service provider established in France, or its agent, invoicing B2B services taxable in the customer’s country.
- Not concerned: a business that buys services from a provider in another member state files no DES.
- Exclusions: customs lists in particular travel agency services, property-related services, passenger transport, access to cultural or sporting events, on-the-spot consumption sales, short-term hire of means of transport and services exempt in the customer’s state.
The DES includes your VAT number, each customer’s VAT number and the amount of services per customer, plus any adjustments (see the BOFiP, in French).
EMEBI, recapitulative statement, DES compared
| EMEBI | VAT recapitulative statement | DES | |
|---|---|---|---|
| Nature | Statistical survey | Tax filing (goods) | Tax filing (services) |
| Operations | Intra-EU trade in goods | Intra-EU supplies of goods, stock transfers, triangular operations | B2B services reverse-charged by the customer in another member state |
| Who? | Only sampled companies, after a notice letter | Taxable persons or their agent making these operations, from the first euro | Relevant providers, from the first euro |
| Deadline | 10th working day of the following month | 10th working day of the following month | 10th working day of the following month |
| Channel | Customs online service | Customs online service | Customs online service |
Customs publishes an official calendar of filing windows (working days vary from month to month).
Steps to stay compliant
On number checks, see our article how to check an intra-EU VAT number in VIES.
Common mistakes
- confusing EMEBI (statistical, on notice letter) with the recapitulative statement (tax);
- forgetting the DES because only VAT on goods is monitored;
- filing for the wrong reference month: the period follows when VAT becomes chargeable;
- entering an invalid customer VAT number or an amount without ancillary costs;
- not responding to EMEBI when there were no flows, although a response is still due.
Hanoutax’s role under a mandate
Hanoutax, a VAT agent (mandataire fiscal) acting under a written mandate, checks your obligations against your flows, collects and controls the data, files the recapitulative statement and the DES, answers EMEBI if you are subject to it, and tracks acknowledgements. The exact scope is set in the mandate. See also CA3 and CA12 VAT returns, intra-EU supplies and consignment stock.
FAQ
Does the DEB still exist?
Not in its historic form. According to customs, it was replaced from the January 2022 reference period by EMEBI (statistical) and the VAT recapitulative statement (tax).
Do I have to respond to EMEBI?
Only if you received a customs notice letter saying you are in the sample. In that case the response is monthly, even with no flows.
What is the deadline?
For EMEBI, the recapitulative statement and the DES: the 10th working day after the reference month, with filing possible from the first day of the month following the reference month.
Does the DES cover my purchases of services?
No. According to customs, a business buying services from a provider in another member state files no DES.
Is there a threshold for the DES?
Customs states that the declaration is due from the first euro.
Can Hanoutax file these declarations?
Yes, under a written mandate, for the formalities listed in it.
Informational content, which does not constitute legal advice. The rules that apply depend on your situation.