Build French VAT Recapitulative Statement (ERTVA — DEBWEB2/EMEBI-XML)

Q: What does the Build French VAT Recapitulative Statement (ERTVA — DEBWEB2/EMEBI-XML) skill do?

Transformez les livraisons intracommunautaires B2B (biens et prestations de services taxables chez le preneur) en état récapitulatif TVA (ERTVA), déposé auprès de la Douane (DGDDI) via le portail DEBWEB2 au format EMEBI-XML — numéro de TVA intracommunautaire du client, code régime (21 biens, 30 services B2B, triangulaire), montant fiscal en euros, dépôt mensuel sans seuil, distinct de l'enquête statistique EMEBI, avec rapprochement aux lignes intracommunautaires exonérées de la CA3

Q: How do I run the Build French VAT Recapitulative Statement (ERTVA — DEBWEB2/EMEBI-XML) skill?

Copy the skill and paste it into your own Claude or ChatGPT, then provide your source data. FinchContext skills run inside your own AI assistant, so your financial data never leaves your control.

Q: Which region does the Build French VAT Recapitulative Statement (ERTVA — DEBWEB2/EMEBI-XML) skill cover?

France. It targets the local tax authority / e-invoicing format described on this page.

Skill: Assemble intra-EU B2B supplies into an état récapitulatif TVA (ERTVA)

Region: France Category: Tax — VAT Does: Takes a period's intra-EU B2B supplies of goods (and qualifying services) and assembles the état récapitulatif TVA (ERTVA) — the French EC Sales List — for electronic filing to the customs authority (DGDDI) through the DEBWEB2 portal, in structured DEBWEB2 / EMEBI-XML form. Spec: DGDDI (Douane) — DEBWEB2 / EMEBI-XML format (current version)

Since 2022 the former DEB was split into the EMEBI statistical survey and the fiscal état récapitulatif TVA (ERTVA). The ERTVA lists, per EU customer VAT number, the value of intra-EU supplies of goods and certain services, filed monthly via DEBWEB2. Element names below follow the ERTVA form and DEBWEB2 layout, not a verbatim XSD.

When this applies

A French business makes intra-EU supplies of goods to VAT-registered customers in other Member States, or provides B2B services taxable in the customer's country (autoliquidation by the customer).
The ERTVA must be filed for every month in which such operations occur, regardless of amount (no threshold, unlike the EMEBI survey).
Filing is via the DEBWEB2 online service on douane.gouv.fr (form entry or EMEBI-XML upload) by certified declarants.

Structure (ERTVA → DEBWEB2/EMEBI-XML)

En-tête (header)
   declarant SIREN, période (mois/année), flux = expédition, type = fiscal (ERTVA)
Ligne (one per customer VAT number / régime)
   numéro de TVA intracommunautaire du client (acquéreur)
   code régime (21 = livraison intra-UE de biens; 30 = prestation de services B2B; 25/31 triangulaire/refacturation)
   montant de l'opération (valeur fiscale, EUR)
Récapitulatif
   total par régime, nombre de lignes

Data rules

The customer's numéro de TVA intracommunautaire must be valid (VIES-checkable: country prefix + national number); an invalid number invalidates the exemption.
Régime codes distinguish goods supplies (21), triangular operations (31/25) and B2B services (30); pick the code that matches the operation.
Amounts are the fiscal value in whole euros (EUR), rounded to the nearest euro; one aggregated line per customer VAT number and régime per period.
ERTVA totals should reconcile with the exempt intra-EU supplies declared on the CA3 (ligne 04/06) for the same period.
The fiscal ERTVA is distinct from the statistical EMEBI survey; do not conflate the two even though both go through DEBWEB2.

Worked example (outline)

En-tête: declarant SIREN=123456789, période 2026-05, expédition, ERTVA
Ligne 1: TVA client DE811234567, régime 21 (biens), montant 80,000
Ligne 2: TVA client BE0987654321, régime 30 (services B2B), montant 12,000
Récap: total régime 21 = 80,000 ; total régime 30 = 12,000 ; 2 lignes

Uploaded as EMEBI-XML (or keyed) into DEBWEB2 and transmitted to the DGDDI; totals tie to CA3 exempt intra-EU lines.

Validation checklist

Declarant SIREN, period (month/year), flux = expédition, type = ERTVA correct
Each customer numéro de TVA intracommunautaire valid in VIES
Correct régime code (21 goods / 30 services / triangular)
Amounts in whole-euro EUR; one line per customer VAT number + régime
ERTVA totals reconcile with CA3 exempt intra-EU supplies
EMEBI statistical survey handled separately where thresholds met
Filed monthly via DEBWEB2 by the customs deadline

Last updated: 2026-06-04 — confirm the current ERTVA/EMEBI split, DEBWEB2/EMEBI-XML format, régime codes, rounding, and the filing deadline against current DGDDI (douane.gouv.fr) guidance before use.