Since 1 January 2022, the traditional Declaration of Exchange of Goods (D.E.B.), which included a statistical section and a fiscal section, has been repealed and replaced by two new separate declaration formalities:
- A statistical survey on intra-EU trade in goods
- A VAT recapitulative statement
Good to know
In order to limit the response burden on businesses, the VAT summary report may be pre-filled automatically, if the business so wishes, from its response to the statistical survey. This possibility will only be available to businesses questioned in the statistical survey that have fulfilled their statistical obligations beforehand.
Only businesses that are part of the sample and have received the notification letter will be liable for the response to the statistical survey. An enterprise should not spontaneously report a response to a statistical survey.