The new reporting procedures for intra-community VAT

In order to reinforce the fight against tax fraud, the reporting procedures for intra-Community VAT have been reinforced.

 

Thus, the DEB has been replaced by two new declaration documents: the EMEBI and the recapitulative statement.

 

1) THE EMEBI

The EMEBI, or monthly statistical statement on intra-Community trade in goods, concerns only some of the companies specifically notified by the tax authorities.

The data collected in this way contribute to strengthening the statistical data of the tax administration on intra-Community trade and foreign trade.

The periodicity is monthly.

This document must be duly completed in the case of intra-Community deliveries or acquisitions with a value of more than €460,000.

In the case of a lower value, there is still an obligation to reply, but the words “no flow” must be chosen.

 

2) The summary statement

The recapitulative statement is the tax reporting component. It must be completed only in the case of intra-Community deliveries (and not in the case of intra-Community acquisitions) and from the first euro.

Its periodicity is also monthly and must coincide with the amounts declared in the VAT return known as CA3.

All of these declaration formalities must be carried out directly online on the DEWEB22 website.

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