All French VAT registered businesses that make intra-EU dispatches are obliged to file monthly recapitulative statements (EC sales lists).
The Intrastat (Intra-EC Trade Statistics) return is now called an EMEBI and is used for collecting statistics on the trade of goods between EU member states. The concepts 'arrivals' and 'dispatches' are used for Intrastat purposes, instead of imports and exports.
Both returns, the recapitulative statement and the statistical return, must be filed via electronic data interchange.
The electronic returns must be submitted via the French Customs website (www.douane.gouv.fr) and they
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:40