Declaration of exchange of goods (DEB / EMEBI)
Mandatory statistical and tax declaration for trade in goods between EU member states.
Declaration of exchange of goods (DEB / EMEBI)
The declaration of exchanges of goods is a reporting obligation which applies to companies carrying out exchanges of goods with other Member States of the European Union.
Evolution DEB → EMEBI
Since January 2022 in France, the DEB has been split into two parts: the statistical survey (EMEBI — Monthly Survey on Trade in Intracommunity Goods), managed by customs on behalf of INSEE, and the VAT summary statement, declared via the VAT declaration.
Obligation thresholds
The statistical obligation applies to companies whose intra-community trade exceeds certain thresholds: 460,000 EUR upon introduction and 460,000 EUR upon shipment (2024 thresholds in France).
Data to be reported
8-digit CN code, partner country, statistical value, net mass, additional units, nature of the transaction, statistical regime and department of origin/destination.
Sanctions
Failure to declare or late declarations may result in fines. The statistical survey is mandatory under European legislation on foreign trade statistics.