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What is intrastat used for?

Intrastat is a European regulation that was born as a result of the need to know the trade statistics resulting from all merchandise movements carried out by intra-community operators within the European Union.

As of 2022, Intrastat Spain Declarations, in Expedition flow, must indicate the country of origin and the NIF of the counterparty, through this system the traceability of the merchandise is absolute, from arrival in Europe or production in the territory, until delivery to sender.

Our system is now ready to add the requested data and adapt your statements to this situation.

Intrastat, Frequently Asked Questions

  • Who is obliged to present the Intrastat?

    The Obligated are the Spanish Taxable Persons who carry out exchanges (acquisitions and/or community deliveries) of goods between member states of the European Union.

  • From what amount is the presentation considered mandatory?

    Both in sales, Expeditions, and purchases, Introductions, the law establishes the so-called Statistical Threshold of €400,000 / year in each of the exchanges

  • How is the Declaration presented?

    The Declaration is presented by means of an EDI file generated by a specific computer program, or through the Tax Agency's own website.

  • What is the submission deadline?

    The period set by the Tax Agency is 12 calendar days, every month of the year.

  • Is filing mandatory in August?

    In the case of the Intrastat, the presentation is mandatory on August 12, like any other month of the year. In our case, we also made model 349 to have greater control of the IBS.

  • What is the statistical value?

    The statistical value corresponds to the value that the merchandise would have at the time of entering or leaving the Spanish statistical territory, not including the taxes levied on consumption, the proportional part of the transport and insurance costs of the journey made to the point where goods enter or leave Spanish territory.

  • How are subscriptions reflected?

    Payments, except those referring to rappels or discounts on purchases or sales that are not reflected in the declaration, require a Corrective Declaration. Likewise, the modifications will be registered in the same way.

  • Is it essential to rectify the 349 when the Intrastat is rectified?

    Not always correcting a Declaration means correcting both, however, if the modifications refer to amount or presentation period, it will be necessary to do so in both.

  • Is the control of the statistical items also carried out from other countries?

    Indeed, the different member countries of the Union carry out a control on the statistical items reflected in each country of origin, the coincidence between the one of origin and the one of destination being essential.

  • Is it important to indicate the correct heading?

    In our long experience we have been able to verify that the Tax Agency inspects the declared items, requiring in those cases in which a generic code is used. In several cases, the Tax Agency has contacted us to report certain items, and we have even resolved doubts about the section itself.

  • Intrastat Penalties

    Non-compliance with statistical obligations is punishable based on non-compliance with deadlines, falsity in the data provided as well as in the indicated identity.

Do you still have any questions about how the Intrastat works?

Please complete this contact form if you still have any questions about Intrastat or if you would like us to handle the Intrastat filing for you. We will answer you as soon as possible:

34 660178605

barneto@intrastat-spain.com

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