The step-by-step guide to understand EVERYTHING in DEB, DES, Intrastat, EMEBI

Do you want to know everything about the declaration of exchange of goods? Understand how to file it? How to outsource this declaration to a third party? You are in the right place ! On this page, we clearly explain how to file an exchange of goods declaration on and which service provider to call if you wish to outsource this declaration. Understand everything about DEB, EMEBI, Intrastat in 5 minutes!

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Déclaration d'échanges de biens

Outsource DEB, DES, EMEBI and Intrastat declarations

Are you tired of wasting time with your DEB, DES, EMEBI, Intrastat declarations? Rely on our firm specialized in these declarations and focus on the important tasks… the development of your activity!

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Understanding declarations: DEB, EMEBI, INTRASTAT...

Before choosing a firm to outsource its declarations, it is necessary to obtain a minimum of information on the subject.


The declaration of exchange of goods (DEB) is a declaration to be submitted to the customs services ( which traces all commercial transactions between France and another Member State of the European Union.

When the subject of the declaration of exchange of goods (DEB) is discussed, two terms are to be known:

  • Introduction: arrival of Community goods on the national territory (on the contrary, a good coming from a third country is an import);
  • Shipping: sending goods from France to a country in the European Union (conversely, a shipment to a third country is an export).

It is mandatory for any French company subject to VAT to file the DEB if it carries out introductions or shipments.


Any company subject to VAT in France which carries out introductions or shipments must submit the DEB if the thresholds below are exceeded.

On introduction: the company must file the EMEBI statistical survey (the new name of the DEB) if it exceeds the €460,000 of EU purchases introduced in France and if it is part of the sample.

On dispatch: the company must file a VAT summary statement from the first dispatch and a statistical survey if the threshold of €460,000 is exceeded.





Pas de déclaration

Etat récapitulatif TVA


Enquête statistique EMEBI*

Etat récapitulatif TVA


Enquête statistique EMEBI*


Since January 1, 2022, the measures taken by the 2022 finance law have a direct impact on companies' VAT and customs procedures. For your intra-EU trade in goods, your declarative obligations are changing: the Declaration of trade in goods (DEB) is replaced by two separate declarations: the EMEBI statistical survey and the VAT summary statement.

We have published a free technical sheet dedicated to this DEB regulatory change. You can read it here: From DEB to EMEBI: understanding everything about the 2022 reform


Until now, you had to send your statistical declarations (DEB introduction and detailed dispatch DEB) as soon as you crossed the threshold of €460,000 in the year. Crossing the threshold on dispatch or introduction is no longer enough: you must now wait to receive a "notice letter" confirming that your company is part of the statistical sample surveyed. This postal letter is sent to the companies selected in December of year N-1 or during the year. As soon as you receive it, you are then required to respond to the EMEBI survey every month, even when you have not carried out any transactions: nil declarations become mandatory.


It should be noted that the DEB had been put in place with the opening of intra-EU borders to meet two requirements of the European Commission:

provide tax data for intra-Community deliveries;
and complete a statistical survey of trade in goods between Member States.

If France made the choice in 1993 to group together the expected information in a single declaration, the DEB that we know, most of the other EU countries have set up two separate declarations from the start: the EC Sales List for the tax component, and Intrastat for the statistical component.

DEB: Declaration of exchange of goods

DES: European Service Declaration

EC sales list: VAT summary statement

Intrastat: Statistical survey or EMEBI

EMEBI: Monthly Statistical Survey on Intra-Community Trade in Goods

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Our DEB, EMEBI service

Our job is to diminish yours. We take care of your declarations of exchange of goods, EMEBI. Each month you will send us either an Excel table with the data to be declared or the sales and supplier invoices to be entered. Our team takes care of the rest.

Nos tarifs DEB : EMEBI & état récapitulatif TVA

Nos tarifs sont donnés à titre indicatif et peuvent varier en fonction du volume et de l’activité de l’entreprise. Il est nécessaire de prendre rendez-vous avez un membre de notre équipe pour obtenir un devis détaillé et adapté à votre activité. Vous pouvez prendre rendez-vous directement sur ce lien.

Call on our team to outsource your DEB, EMEBI

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Frequently Asked Questions

Hundreds of you ask us questions about how the DEB works in France. We do our best to answer them. Below are the most frequently asked questions.


Declarations of exchange of goods must be filed monthly on the official customs website, or in paper version via form cerfa N°10838 and its accompanying notice N°51505.

The deadlines for filing declarations are defined in the official customs calendar.

  • Line number,
    Product BOM,
    The country of destination (on dispatch) / origin (on introduction),
    The tax value or the commodity value depending on the regime,
    The system of government,
    The net mass in kilograms of the goods stripped of all its packaging,
    Additional units (depending on product type),
    nature of the transaction,
    The mode of transportation,
    The dispatch or destination department,
    Country of origin,
    Identification number of the acquirer.

There are two thresholds for shipments: the €1 threshold and the €460,000 threshold. In both cases, the filing of a declaration of exchange of goods is mandatory. However, if you make shipments for a turnover of less than 460,000 euros, the information to be indicated in the DEB is simplified. This declaration is commonly and simply called a simplified goods exchange declaration.


Nope ! there is no threshold for DES. This declaration is due from the first provision of intra-Community services. However, the following services are not affected by the DES:

travel agency services,
Services related to a building,
Passenger transport services,
Services consisting of providing access to cultural, artistic, sporting, educational, scientific, entertainment or similar events, such as fairs and exhibitions, as well as services incidental to such access,
Sales to be consumed on site,
Short-term means of transport rentals,
Services benefiting from an exemption in the Member State of the customer.


If your shipments do not exceed the threshold of €460,000, you must file a simplified declaration of exchange of goods. Here is the information to provide in this event:

Line number,
tax value,
The system of government,
Identification number of the acquirer.


The law provides for a fine of €750 per declaration missing or filed after the deadline.

This fine may be doubled, i.e. 1,500 euros, if the person liable does not rectify his situation within 30 days of the formal notice. The law also indicates that each omission or error in a declaration will give rise to a fine of 15 euros, without exceeding a total of 1,500 euros.


Nope ! Goods subject to excise duty are not to be included in the declaration of exchange of goods. However, they are subject to specific rules. For more information on these specificities, please contact us via our contact form.

Other specific products are also subject to specific restrictions and declarations and are not to be included in the declaration of exchange of goods (weapons, ammunition, explosive powders and substances, war materials, dual-use goods, narcotics and psychotropic , waste, medicinal products for human and veterinary use, plant and animal products, cultural goods).


Call on our firm to process your DEB

Use our service and outsource the management of your declarations of exchange of goods, EMEBI, and VAT summary statement.

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