- France has introduced new reporting obligations for 2024: the VAT recapitulative statement (ERTVA) and the French intrastat (EMEBI)
- The DEB was replaced by ERTVA and EMEBI to comply with EU regulations on business statistics
- ERTVA is a tax obligation for businesses identified for VAT in France performing specific operations
- ERTVA must be submitted from the 1st to the 10th working day of the month following the delivery of goods
- ERTVA data must be entered online through the customs administration’s website
- Three pieces of data must be provided per operation on the VAT summary report: value, operations regime, and VAT amount
Source: vat-solutions.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
