What is the INTRASTAT declaration?
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.
What is the scope of the Intrastat declaration?
The scope of application comprises:
➔ Dispatches. Departures of goods from the European Union from the territory of application of the tax to another Member State.
➔ Introductions. The entry of goods into the European Union in the territory of application of the tax sent from another Member State.
Necessary to obtain an EORI number, a code required by the customs authorities to identify those companies that carry out export and import activities.
The operations of EU countries with the Canary Islands, Ceuta and Melilla are not declarable in INTRASTAT.
Who is obliged to file the Intrastat declaration?
All Value Added Tax (VAT) taxpayers who have carried out intra-Community transactions for a value that reaches the exemption threshold (400,000 euros) during the previous calendar year, or when, not having reached this threshold in the previous year, they reach it during the current calendar year in one or both flows, i.e. have exceeded 400,000 euros in entries or in dispatches, or in both, are obliged to file the INTRASTAT return. For the calculation of the 400,000 euros, the taxable base of the invoices will be taken.
When and how often is the Intrastat declaration to be filed?
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.
Example: the return for the month of January must be filed by 12 February. A monthly INTRASTAT return must be filed, even if no transactions have been carried out in a given month. Amending or supplementary returns cannot be filed after 30 April of the year following the year to which the reference period corresponds, or immediately thereafter if this is a non-business day.
How can I file the Intrastat declaration?
The method for filing the return is online, through the Tax Agency’s Electronic Headquarters, specifically at the following link:
At Paez Aduanas we prepare and file your INTRASTAT declarations, meeting all the requirements imposed by the AEAT in a timely and flexible manner.
Avoid penalties from the AEAT for the lack of presentation or incomplete presentation and entrust us with your management and presentation.