{"id":3413,"date":"2022-01-10T13:08:01","date_gmt":"2022-01-10T13:08:01","guid":{"rendered":"https:\/\/paezaduanas.com\/?page_id=3413"},"modified":"2025-02-26T12:14:13","modified_gmt":"2025-02-26T11:14:13","slug":"intrastat-declaration","status":"publish","type":"page","link":"https:\/\/paezaduanas.com\/en\/intrastat-declaration\/","title":{"rendered":"INTRASTAT declaration"},"content":{"rendered":"

[et_pb_section fb_built=”1″ specialty=”on” padding_top_1=”50px” padding_top_bottom_link_1=”false” padding_left_right_link_1=”false” padding_1_tablet=”0px||||false|false” padding_1_phone=”” padding_1_last_edited=”on|phone” admin_label=”Header” _builder_version=”4.19.5″ _module_preset=”default” background_color=”#f8f9fa” use_background_color_gradient=”on” background_color_gradient_direction=”60deg” background_color_gradient_stops=”#1d3275 70%|#00d87b 100%” background_image=”https:\/\/paezaduanas.com\/wp-content\/uploads\/2021\/09\/intrastad.jpg” custom_padding=”||82px|||” bottom_divider_height=”200px” bottom_divider_repeat=”1.2x” bottom_divider_flip=”vertical” bottom_divider_repeat_tablet=”1.2x” bottom_divider_repeat_phone=”1x” bottom_divider_repeat_last_edited=”on|phone” locked=”off” global_colors_info=”{}”][et_pb_column type=”1_2″ specialty_columns=”2″ _builder_version=”4.16″ _module_preset=”default” custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_row_inner _builder_version=”4.16″ _module_preset=”default” custom_margin=”||||false|false” custom_margin_last_edited=”off|tablet” custom_padding=”1px|||||” global_colors_info=”{}”][et_pb_column_inner saved_specialty_column_type=”1_2″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][dipl_text_highlighter highlighter_content=”INTRASTAT” post_highlighter_content=”declaration” svg_type=”highlight_underline” svg_color=”#00d87b” _builder_version=”4.22.0″ _module_preset=”default” global_body_font=”Prompt|700|||||||” global_body_text_color=”#FFFFFF” global_body_font_size=”54px” custom_margin=”|-641px||||” custom_padding=”|0px||||” global_colors_info=”{}”][\/dipl_text_highlighter][\/et_pb_column_inner][\/et_pb_row_inner][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.16″ _module_preset=”default” custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][\/et_pb_column][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”Call to Action” _builder_version=”4.21.0″ _module_preset=”default” custom_padding=”74px|||||” locked=”off” collapsed=”on” global_colors_info=”{}”][et_pb_row _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.22.0″ _module_preset=”7b38a917-8eb0-4e60-8d47-5bb3eabe436c” header_2_font=”Prompt|700|||||||” header_2_text_align=”center” header_2_text_color=”#1d3275″ header_2_font_size=”50px” header_2_line_height=”1.3em” text_orientation=”center” custom_margin=”-17px|||||” header_2_font_size_tablet=”32px” header_2_font_size_phone=”24px” header_2_font_size_last_edited=”on|phone” locked=”off” global_colors_info=”{}”]<\/p>\n

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What is the INTRASTAT<\/span>\u00a0declaration?<\/h2>\n<\/div>\n<\/div>\n
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[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.19.5″ _module_preset=”default” custom_padding=”0px||4px|||” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.22.0″ _module_preset=”7b38a917-8eb0-4e60-8d47-5bb3eabe436c” text_font=”DM Sans||||||||” text_font_size=”17px” text_line_height=”1.8em” header_font=”Prompt|700|||||||” header_text_color=”#FFFFFF” header_font_size=”54px” header_line_height=”1.1em” custom_margin=”20px||-3px||false|false” header_font_size_tablet=”40px” header_font_size_phone=”30px” header_font_size_last_edited=”on|phone” global_colors_info=”{}”]INTRASTAT is a statistic on the exchange of goods between the Member States of the European Union<\/strong><\/span>, which is required by national and European Union institutions and bodies, as well as by business and sectoral associations and academic institutions, in order to be able to carry out certain economic analyses to help promote exports.<\/p>\n

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.<\/span><\/strong>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.19.5″ _module_preset=”default” locked=”off” global_colors_info=”{}”][et_pb_row _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.22.0″ _module_preset=”7b38a917-8eb0-4e60-8d47-5bb3eabe436c” header_2_font=”Prompt|700|||||||” header_2_text_align=”center” header_2_text_color=”#1d3275″ header_2_font_size=”50px” header_2_line_height=”1.3em” text_orientation=”center” header_2_font_size_tablet=”32px” header_2_font_size_phone=”24px” header_2_font_size_last_edited=”on|phone” locked=”off” global_colors_info=”{}”]<\/p>\n

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What is the scope <\/span>of the Intrastat declaration?<\/h2>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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The scope of application comprises:<\/p>\n

\u2794 Dispatches<\/strong><\/span>. Departures of goods from the European Union from the territory of application of the tax to another Member State.<\/p>\n

\u2794 Introductions<\/span><\/strong>. The entry of goods into the European Union in the territory of application of the tax sent from another Member State.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n

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Necessary to obtain an EORI number<\/strong><\/span>, a code required by the customs authorities to identify those companies that carry out export and import activities.<\/p>\n

The operations of EU countries with the Canary Islands, Ceuta and Melilla are not declarable in INTRASTAT.<\/p>\n<\/div>\n<\/div>\n

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Who is obliged to file <\/span>the Intrastat declaration?<\/h2>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
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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.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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When and how often <\/span>is the Intrastat declaration to be filed?<\/h2>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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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.<\/p>\n

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.<\/p>\n

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Example: the return for the month of January must be filed by 12 February.<\/strong> 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.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/div>\n

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How <\/span>can I file the Intrastat declaration?<\/h2>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
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The method for filing the return is online, through the Tax Agency’s Electronic Headquarters, specifically at the following link:<\/p>\n<\/div>\n<\/div>\n

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[\/et_pb_text][et_pb_button button_url=”https:\/\/sede.agenciatributaria.gob.es\/Sede\/tramitacion\/DP01.shtml” button_text=”TELEMATIC DECLARATION” button_alignment=”left” disabled_on=”off|off|off” module_class=”mi-boton-personalizado” _builder_version=”4.27.4″ _module_preset=”default” hover_enabled=”0″ custom_css_free_form=”\/* Eliminar la animaci\u00f3n de la flecha *\/||.et_pb_button.mi-boton-personalizado .et_pb_button_icon {|| display: none !important; \/* Oculta cualquier \u00edcono dentro del bot\u00f3n *\/||}||||\/* Si hay animaciones espec\u00edficas de Divi, eliminarlas *\/||.et_pb_button.mi-boton-personalizado:hover .et_pb_button_icon {|| animation: none !important; \/* Quitar la animaci\u00f3n al pasar el rat\u00f3n *\/||}||” global_colors_info=”{}” locked=”off” sticky_enabled=”0″][\/et_pb_button][et_pb_text _builder_version=”4.22.0″ _module_preset=”7b38a917-8eb0-4e60-8d47-5bb3eabe436c” text_font=”DM Sans||||||||” text_font_size=”17px” text_line_height=”1.8em” header_font=”Prompt|700|||||||” header_text_color=”#FFFFFF” header_font_size=”54px” header_line_height=”1.1em” custom_margin=”-21px||-26px||false|false” custom_padding=”42px||65px|||” header_font_size_tablet=”40px” header_font_size_phone=”30px” header_font_size_last_edited=”on|phone” global_colors_info=”{}”]<\/p>\n

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At Paez Aduanas we prepare and file your INTRASTAT declarations, meeting all the requirements imposed by the AEAT in a timely and flexible manner.<\/strong><\/span><\/p>\n

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Avoid penalties from the AEAT for the lack of presentation or incomplete presentation and entrust us with your management and presentation.<\/p>\n<\/div>\n<\/div>\n

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INTRASTAT<\/span> declaration<\/span><\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div> What is the INTRASTAT\u00a0declaration? 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 bodies, as well as by business and sectoral associations and academic […]<\/p>\n","protected":false},"author":3,"featured_media":20797,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","_joinchat":[],"footnotes":""},"class_list":["post-3413","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"\nINTRASTAT declaration | P\u00e1ez Aduanas | Representantes Aduaneros y Transitarios<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/paezaduanas.com\/en\/intrastat-declaration\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" 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