France Introduces Mandatory Data Fields in Intrastat

France is tightening its Intrastat reporting rules for intra-EU dispatches. From the December 2025 reporting period, companies submitting EMEBI dispatch declarations will face new mandatory data requirements for regime 29 transactions.

This change is particularly relevant for businesses carrying out non-standard intra-EU supplies, such as tooling work orgoods supplied with installation.

What Is Changing in French Intrastat from December 2025?

From December 2025 reporting period, it will be mandatory to complete both of the following datafields for dispatches under regime 29:

1. Country  of origin of the goods
2. Customer VAT identification number.

If either of these fields is missing, the Intrastat (EMEBI) declaration cannot be validated.

What is EMEBI and Regime 29?

EMEBI (Enquête Mensuelle sur les Échanges deBiens Intracommunautaires) is the local name for Intrastat returns in France. This return is used by the French authorities to collect statistical data on intra-EUmovements of goods.

Regime 29 applies to “other deliveries” that do not fall under standard intra-EU supplies. Typical examples include: tooling work and supply of goods with installation or assembly. Learn more.

These movements are reportable for statistical purposes, even when the VAT treatment differs from a standard intra-Community supply.

Country of Origin: What Must Be Reported?

The country of origin is the country where the goods were manufactured:

• If the goods were manufactured in France, the code FR must be used.
• If the goods were manufactured in another EU Member State or in a non-EU country before being brought into France and then dispatched, that original country must be reported.

This requirement applies specifically to the dispatch flow.

Customer VAT Identification Number

For regime 29 dispatches, companies must reportthe VAT identification number of the customer in the EU Member State of destination.

This obligation already exists for regime 21 and will now also be strictly enforced for regime 29.

In case the VAT number is not available, specific placeholder codes are allowed in limited cases, for example:

• QT999999999999 – the customer is a taxable person but not VAT-registered‍
• QN999999999999 – the customer is a private individual (only in specific transaction types)
• QV999999999999 – VAT number unknown or not specified

These codes must be used carefully and only when justified.

Transitional Period and Blocking Controls

• Since October 2025, EMEBI submissions show a warning message if one of the required fields is missing.‍
• From December 2025, this becomes a hard validation rule: submissions with missing data will be blocked and cannot be filed.

Companies affected by regime 29 transactions should act in advance to review internal processes and identify regime 29 dispatches to ensure the relevant information is available.

Intrastat Deadlines 2026

Separately, France released the tax calendar for the submission of Intrastat returns in 2026. Deadlines are calculated based on working days calendar in France, so it will be useful to check the official calendar published by the French authorities to ensure compliance:

• You will find Intrastat calendar for 2025 published here.