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CUSTOMS & INTRA-EU REPORTING

French EORI, EMEBI and intra-EU reporting

We review the customs operator, first EU customs operation and intra-EU goods flows before confirming the correct EORI registration country, any EMEBI survey obligation and the scope of VAT recapitulative statements.

SERVICE SCOPE

What we support

EORI assessment, validation and application support

Confirm the appropriate EU Member State, check an existing number and support the preparation of a French EORI application and evidence.

EMEBI survey responses

For businesses notified by French Customs, organise dispatch or arrival flows, statistical fields and monthly data.

VAT recapitulative statements

Prepare customer and transaction data for eligible supplies of goods from France to another EU Member State.

Data scope and authority follow-up

Reconcile invoices, logistics, VAT and customs data, identify anomalies and support supplementary information or corrections.

WHO IT IS FOR

Businesses that may be concerned

  • A non-EU operator planning its first EU customs operation in France;
  • A business with an EORI number that needs its validity or registration country checked;
  • A business moving or selling goods between France and another EU Member State;
  • A business that has received an EMEBI monthly survey notice from French Customs;
  • A business supplying goods from France to VAT-registered customers elsewhere in the EU.

HOW WE WORK

Our process

  1. 01Flow review

    Confirm the establishment, importer, customs plan, goods flows and intra-EU transactions.

  2. 02Obligation assessment

    Separate EORI, EMEBI and VAT reporting requirements and define the data scope.

  3. 03Application or filing

    Prepare and submit the agreed item and retain acknowledgements and key filing records.

  4. 04Follow-up and maintenance

    Address feedback or corrections and clarify future monthly deadlines and data points.

INITIAL CHECKLIST

Useful information for the first review

  • Company registration evidence, registered address, legal representative and contact details;
  • Existing VAT, EORI or customs-account information;
  • Importer, customs broker, first clearance country and expected operation date;
  • Invoice, transport, warehouse and intra-EU goods-flow examples;
  • Any EMEBI survey notice or other correspondence from French Customs;
  • Customer VAT numbers, values and transaction types for the relevant month.

SERVICE BOUNDARIES

Delivery boundaries

TaxSmartEU supports EORI scope assessment, number validation, document preparation, application submission and follow-up. An EORI number is not a customs authorisation and does not replace product compliance, tariff classification, import licensing or customs-broker services. EMEBI obligations are determined by a survey notice from French Customs.

FAQ

Frequently asked questions

Can a business obtain a separate EORI number in several EU countries?

Generally no. EORI identifies the economic operator and registration should take place once in the applicable Member State. A business already registered in another Member State normally does not need a French EORI.

Does every business trading goods within the EU have to file EMEBI?

No. French Customs explains that the monthly EMEBI response is required for businesses selected for the survey and notified in writing.

Are EMEBI and the VAT recapitulative statement the same?

No. Since 2022, the former DEB has been divided into the statistical EMEBI survey and a fiscal VAT recapitulative statement. Their triggers and data scopes are different.

OFFICIAL REFERENCES

Official references