New regulations concerning the EMEBI (french Intrastat) came into force on January 1, 2022. Deadlines for filing EMEBI in 2022, reminders of applicable changes for DEB, new penalties, how to fill out the EMEBI … We explain everything!
DEB, EMEBI: what changes in 2022
As of January 1, 2022, the Declaration of Exchange of Goods (Déclaration d’Échange de Biens in french, also DEB) will disappear and will be replaced by a tax recapitulative statement (equivalent to the EC Sales List elsewhere in Europe) and a statistical survey (equivalent to INTRASTAT).
The statistical survey is now called EMEBI : “Monthly Statistical Survey on Intra-European Union Trade in Goods “.
For more details, please read our article concerning the changes in DEB (now EMEBI) in 2022.
What are the changes on the DEB for 2022?
New data to be reported on the statistical survey
From 2022, monthly statistical surveys on intra-Community trade in goods must contain the country of origin and the VAT number of the purchaser, including for outgoing flows.
EMEBI : the country of origin
This is the common law origin, also called the non-preferential origin in the customs jargon. Beware : the country of origin does not necessarily coincide with the country of origin. The country of origin can be a country outside the European Union.
EMEBI : the VAT number of the buyer
This is the VAT number of the recipient of the goods in the EU Member State where the goods are delivered. The VAT number must be filled in for all shipping regimes including non-taxable flows (regime 29).
New types of transactions
Some transaction natures have been deleted (13, 14, 19, 29, 30, 70), others have been created (31, 32, 33, 34, 71 and 72) and some have been modified (11 and 12).
Deadline for submission of EMEBI (former detailed DEB) in 2022
Statistical surveys (former detailed DEB) must be received by the 10th working day following the reference month.
Deadline for submission of EMEBI (former detailed DEB) in 2022
- February 11th for the month of January 2022
- March 11th for the month of February 2022
- April 12th for the month of March 2022
- May 12th for the month of April 2022
- June 13th for the month of May 2022
- July 12th for the month of June 2022
- August 11th for the month of July 2022
- September 12th for the month of August 2022
- October 12th for the month of September 2022
- November 14th for the month of October 2022
- December 12th for the month of November 2022
What are the penalties for failing to send the tax summary statement or statistical survey?
Applicable penalties for the tax summary statement:
- Failure to submit the recapitulative statement within the required timeframe gives rise to a fine of 750 euros per statement, which may be increased to 1,500 euros if it is not submitted within thirty days of a formal notice.
- Each omission or inaccuracy in the declaration will result in a fine of 15 euros, but the total may not exceed 1500 euros.
Please note that since 2020, the mention of the intra-Community supply in the seller’s tax return is a basic condition to benefit from the VAT exemption.
Applicable sanctions for the statistical survey:
- Failure to respond to the statistical survey within the specified time limits is punishable by a fine of 75 to 150 euros, which may be increased to 1500 euros in the event of a repeat offence.
- An omission or inaccuracy in the response to the statistical survey may be treated as a failure to respond by the controller and be subject to the same penalties !
