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Intrastat FranceOnly if selectedLast reviewed October 2026Intrastat in France: EMEBI explained
Since February 2022, France collects intra-EU goods statistics only from a sample of businesses chosen by customs, through the EMEBI survey.
General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.
The obligation
Monthly statistical survey on intra-EU goods trade (EMEBI), run by French customs
Who must report
Only companies in the selected sample that received a letter from the customs administration. Selected companies must answer even in months with no intra-EU flows.
How it works
Collect goods movements from the ERP for the month → Add commodity codes, partner countries, values and quantities → Check against the thresholds and the VAT data → Review and approve → File through the official channel
Key dates for France
- MonthlyOne response per flow type (arrivals or dispatches) per reference month
- 10th working dayResponses must be received no later than the 10th working day after the reference month
- Not before the 1stA response cannot be finalised before the first day of the month after the reference month
- Months without flowsSelected companies still answer, using the entry for a month without a statistical response
- CorrectionsGenerally due if the value changes by more than 8,000 euros
What the report contains
The survey collects the goods that entered or left France from and to other EU countries in the month. It is separate from the VAT recapitulative statement.
What your ERP has to deliver
Taxera needs every intra-EU goods movement of the month, with commodity code, partner country, value, quantity or net mass and the nature of the transaction, per company code. Values should agree with the invoices and the VAT data.
The process, step by step
Practical insights
- If you did not receive a letter, you are not in the sample, but the VAT statement still applies (see the EC Sales List guide).
- The sample can change, so a business selected this year may be dropped later, and the other way round.
Common pitfalls
- Ignoring the survey because no flows happened in the month.
- Confusing the survey with the tax statement.
Linked obligations in France
Intrastat France: questions, answered
Official sources
Keep this guide
Download the France Intrastat guide as a PDF. It has the same content as this page.