The INTRASTAT declaration records trade in goods – not services – between EU member states. This declaration includes all goods that circulate from one European Union Member State to another, and all goods that circulate between the territory of Spain and that of any of the other Member States of the European Community.
The INTRASTAT return must be filed in each calendar month and must include the transactions carried out in that period, regardless of the obligations of the person responsible for supplying the information with regard to the filing of the recapitulative return of intra-Community transactions (Form 349) for VAT and the frequency with which this transaction must be filed.
The INTRASTAT return must be filed monthly, during the first 12 calendar days of the month following the month in which the return is being filed.