INTRASTAT in Spain
Intrastat Registration - in Spain
Intrastat Registration - in Spain
Intrastat in Spain
Information:
INTRASTAT is a data collection system used to provide statistical information on exports and imports of goods within the European Union that are not subject to a customs declaration.
If you trade with EU Member States, you are required to submit declarations.
INTRASTAT. Intrastat declarations statistically reflect the actual flow of goods between the 27 Member States of the European Union. Intra-Community trade statistics are compiled on the basis of individual Intrastat declarations, providing up-to-date data on trade in goods in Spain.
Guide to Intra-EU Trade Statistics
Intrastat is a system used to monitor the flow of goods between EU Member States. In Spain, as in other EU countries, traders are required to submit Intrastat declarations when their intra-Community trade in goods exceeds certain limits. Below are details of the Intrastat system in Spain, including general information, deadlines for submitting declarations, mandatory thresholds and reporting procedures.
General information and competent authorities
In Spain, Intrastat declarations are submitted to the Central Intrastat Office, which operates within the Spanish Tax Agency (Agencia Tributaria). This body is responsible for collecting, analysing and processing statistical data on trade in goods between Spain and other European Union countries.
The Central Intrastat Office plays a key role in ensuring that companies comply with their reporting obligations. It monitors data, ensuring its accuracy and timeliness. The information collected is used to prepare reports and analyses that support economic and political decisions.
The office’s contact details are:
Central Intrastat Office
Avenida Llano Castellano nº17
CP: 28034 Madrid (Spain)
Website: Agencia Tributaria
All questions regarding Intrastat declarations, applicable regulations and specific requirements should be addressed directly to this office.
Declaration periods and deadlines
Intrastat declarations must be submitted monthly. The deadline for submitting the declaration is the 12th day of the month following the month covered by the report. If the 12th day falls on a weekend or a public holiday, the deadline for submitting the declaration is extended to the next business day.
Intrastat Thresholds
Spain has certain limits that require the submission of Intrastat declarations. These are:
Export value threshold: EUR 400,000 per year
Import value threshold: EUR 400,000 per year
If the value of the export or import of goods exceeds the threshold indicated in a given year, the company is obliged to start submitting Intrastat declarations from the month in which it exceeded the threshold, as well as for the entire following calendar year.
Who is obliged to submit information?
In a simplified form, Intrastat declarations must be submitted by entities carrying out intra-Community transactions.
Obligation to report shipment and receipt of goods:
Shipment: The information is provided by the entity making the delivery within the EU in accordance with the Value Added Tax Act (UStG).
Acceptance: The obligation lies with the company that acquires the goods within the framework of intra-Community trade.
Private individuals are not required to register, however, in some cases the supplier may be required to declare both the shipment and receipt of goods in another EU country.
Declaration procedure
In Spain, Intrastat declarations are submitted electronically only. Businesses can use three different methods to submit their declarations:
EDIFACT (Web-based) – a system for electronic data exchange.
Online form – available directly on the Spanish tax authorities website.
Uploading a .csv file – files must be sent using a digital certificate.
The digital certificate that is required for submitting Intrastat declarations is the same one used for submitting VAT and ESPL declarations.
Submitting a paper declaration is prohibited.
Procedure for correcting a declaration
If after submitting a declaration it turns out that it contains errors, the entrepreneur must submit a new declaration, indicating the number of the previous declaration in order to make a correction. A corrective declaration can be submitted online, via the website of the tax authorities.
In the event of any change in information regarding transactions reported in the previous declaration, a corrective declaration must be submitted. If the transaction was not included in the initial declaration, the entrepreneur must file a supplementary declaration.
To cancel one or more transactions previously reported, a special declaration, called “declaración anulativa”, must be filed.
Nil declarations
Companies required to file Intrastat declarations must also file nil declarations in months in which they did not have any intra-Community transactions, neither acquisitions nor deliveries.
Penalties for non-compliance with the regulations
For failure to comply with the obligations related to filing declarations Intrastat financial penalties may be imposed. The amount of the fine depends on the type of infringement and ranges from EUR 60.11 to EUR 30,050.61.
A fine of EUR 1,251.88 may be imposed for filing a declaration late or with errors, or for failing to file a corrective declaration, in accordance with the provisions of the National Statistics Law.
In addition, a fine of EUR 125.19 may be imposed on the person responsible in the company for failing to file the declaration on time.
Imposition of fines by the Spanish tax authorities is assessed individually and depends on the scale and type of missing data.
VAT rates in Spain
In Spain, the
INTRASTAT registration in Spain
INTRASTAT registration in Spain
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What do we offer?
We offer you a range of solutions related to online sales.
Thanks to our experience and conducting foreign sales, we were able to develop the services we offer.
Our Services include:
– sale of the system for e-commerce activities;
– VAT registration on European markets;
– Registration for INTRASTAT in France, Germany, Spain, Italy, the Czech Republic, Poland and Slovakia
Is there a de minimis limit for submissions?
In Spain, in the context of Intrastat declarations, there is no direct “de minimis limit” for declarations, as is the case with other regulations (e.g. in the context of public aid). However, the obligation to submit Intrastat declarations depends on the value of goods traded between Spain and other Member States of the European Union.
In the case of Intrastat, companies must submit declarations if their annual goods turnover exceeds certain thresholds, which are:
EUR 400,000 for the value of goods exported.
EUR 400,000 for the value of goods imported.
If the company does not exceed these thresholds, there is no obligation to submit Intrastat declarations. It can therefore be said that companies that do not reach these thresholds do not have to submit Intrastat declarations, which in a sense can be considered a kind of “de minimis limit”.
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In Spain, as in other European Union countries, not all goods flows are subject to the obligation to declare in the Intrastat system. According to the regulations, there are some exceptions that exempt companies from the obligation to submit Intrastat declarations. Here are some of the main cases that do not have to be declared:
1. Goods flows that do not concern the European Union (EU)
Intrastat only concerns intra-Community goods flows (between EU countries). Flows of goods with countries outside the European Union (imports and exports outside the EU) are not subject to the obligation to report in the Intrastat system.
2. Goods placed under special customs procedures
Goods placed under a customs procedure such as transit, storage in customs warehouses, inward processing procedure do not need to be declared in Intrastat, as they do not constitute a fully completed commercial transaction in the traditional sense.
3. Goods that are not the subject of a sale
Goods flows that are merely moved but are not the subject of a sale or purchase, such as the transport of goods under a lease, rental agreement, or free shipments (e.g. samples of goods), do not have to be reported.
4. Intra-Community transactions below the thresholds
Companies do not have to file Intrastat declarations if their annual intra-Community turnover (both exports and imports) does not exceed EUR 400,000. If a company does not reach this threshold, it is not obliged to report goods flows.
5. Goods subject to VAT taxation
If transactions are subject to VAT exemption (e.g. intra-Community transactions that meet certain conditions), they may be exempt from reporting in Intrastat.
6. Goods flows between companies within a single group
In some cases, goods moved between companies of the same capital group may be exempt from the obligation to report in Intrastat, especially if they are intended for internal use or are not the subject of trade.
7. Goods subject to processing procedures
Goods that have been imported into Spain and are subject to processing procedures, such as processing, quality improvement or other processes that change their nature, may be subject to special reporting rules that differ from normal commercial transactions.
If you have any doubts about the reporting of specific flows of goods, it is advisable to consult the relevant tax authorities or a tax advisor to ensure that the company complies with the applicable regulations.
If you need help with INTRASTAT registration in Spain
In Spain, the preparation of Intrastat reports is based on data on intra-Community trade in goods, which companies must transmit to the tax authorities electronically. Here is how the entire process of preparing reports works:
1. Data collection
Transaction data collection: Businesses must collect detailed information on each intra-Community transaction, i.e. exports and imports of goods to and from other EU Member States. This data includes, among others:
Transaction value
Commodity codes (according to the CN system – Combined Nomenclature)
Number of commodity units
Country of origin and country of destination
Transaction dates
Type of transaction (e.g. sale, gift, exchange)
2. Determining the declaration threshold
A company must determine whether its goods turnover has exceeded the thresholds for submitting Intrastat declarations. In Spain, the threshold for the value of exports and imports is 400,000 EUR per year. If the turnover exceeds this threshold, the company is required to submit reports.
3. Choosing the method of filing declarations
Intrastat declarations in Spain must be filed electronically. Companies have several reporting methods to choose from:
EDIFACT – an electronic data exchange system (through which companies send data directly to the tax authorities).
Web form – available on the Spanish tax authorities’ website.
.csv file – transfer data in a CSV file using a digital certificate.
4. Completing the form
Online form: If the company chooses the form available on the website, it will have to enter all the required data regarding intra-Community transactions. The form contains fields to fill in, such as:
Taxpayer Identification Number (NIF)
Commodity codes (according to CN)
Transaction value (in euros)
Country codes from which the goods were imported or shipped
Quantity and units of measure
Other details, such as delivery terms (e.g. Incoterms).
EDIFACT and .csv file: In case of sending data in the form of a file, the company will have to prepare a file containing data in the appropriate format according to the system requirements (e.g. in CSV or EDIFACT format). Before sending, the file must be signed with a digital certificate.
5. Sending the report
Electronic submission of the declaration: After completing the form or preparing the file, the company must submit the report to the Spanish tax authorities (Agencia Tributaria). Declarations must be submitted by the 12th day of the month following the month to which they relate.
6. Confirmation of submission of the declaration
After sending the electronic declaration, the entrepreneur receives confirmation of the report submission. In the case of sending a .csv or EDIFACT file, the confirmation of the shipment occurs in the system, which allows verification that the report was correctly submitted.
7. Data storage and archiving
Companies are required to store data related to Intrastat declarations for a specified period (minimum 4 years). This data may be required by tax authorities for the purpose of conducting an audit.
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Country
Spain
Country
ES
delivery
400,000 euros
shipping
400,000 euros
Filing VAT returns
monthly up to 12
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