What is the INTRASTAT Declaration?

The INTRASTAT is a statistic on the exchange of goods between the member states of the European Union which is required by national and European Union institutions and national organisations, as well as by business and sectorial associations and academic institutions, in order to be able to carry out certain economic analyses that serve as an aid for the promotion of exports.

The INTRASTAT Declaration registers the exchange of goods - not services - between the member states of the European Union. This declaration includes all the goods that circulate from one member state of the European Union to another, and all the goods that circulate between the territory of Spain and the territory of any of the other member states of the European Community.

What is the scope of application of the INTRASTAT Declaration?

The scope of application comprises:

➔ Dispatches. Exits of goods from the European Union that start from the territory of application of the tax with destination 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.

The provision of services does not form part of the intra-Community operations to be declared in the INTRASTAT form.

Only physical goods movements, including electricity, have to be declared.

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 declaration. For the calculation of the 400,000 euros, we will use the taxable base of the invoices.

Example: the declaration for the month of January must be filed by 12 February. A monthly INTRASTAT declaration must be filed, even if no operations have been carried out in a given month. Amending or supplementary declarations 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.

When and how often must the INTRASTAT Declaration be filed?

The INTRASTAT declaration must be filed in each calendar month that includes the operations carried out in that period and regardless of the obligations of the responsible party for providing the information with regard to the filing of the recapitulative return of intra-Community operations (Form 349) for VAT and the frequency with which this operation must be filed.

The INTRASTAT declaration must be submitted on a monthly basis, during the first 12 calendar days of the month following the month in which the return is being filed.

How can I file the INTRASTAT Declaration?

The method for filing the return is online, through the Electronic Headquarters of the Tax Agency, specifically at the following link:

In Paez Aduanas we can prepare and present your INTRASTAT Declarations satisfying all the requirements imposed by the AEAT in a timely and flexible way.

Avoid penalties from the AEAT for the lack of presentation or incomplete presentation and delegate its management and presentation to us.

Do you need help with your INTRASTAT declaration?