Knowledge Base: E-commerce Accounting and VAT Compliance

Intrastat in Spain: A comprehensive guide

Intrastat in Spain: A comprehensive guide

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Date05 Jun 2024
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Intrastat is a statistical system used to monitor the flow of goods between European Union countries. In Spain, as in other EU countries, businesses are required to submit Intrastat declarations if their intra-community trade of goods exceeds certain thresholds. Below is a detailed description of the Intrastat system in Spain, including general information, declaration deadlines, reporting thresholds, and declaration procedures.


General information and relevant authorities

In Spain, Intrastat declarations are submitted to the Central Intrastat Office, which is part of the Spanish Tax Agency (Agencia Tributaria). This office is responsible for collecting, processing, and analyzing statistical data on trade in goods between Spain and other EU countries.

The Central Intrastat Office plays a key role in ensuring that businesses comply with reporting obligations and in monitoring and controlling data to ensure accuracy and timeliness. This data is then used to create reports and analyses that support economic and policy decisions.

Contact information for the office is:

Central Intrastat Office
Avenida Llano Castellano nº17
CP: 28034 Madrid (Spain)
Website: https://sede.agenciatributaria.gob.es/Sede/en_gb/inicio.html

Any questions regarding the submission of Intrastat declarations, applicable regulations, or specific requirements can be directed to this office.


Periods and declaration deadlines

Intrastat declarations must be submitted monthly. The deadline for submitting declarations is the 12th day of the month following the month to which the declaration relates. If the 12th day of the month falls on a weekend or holiday, the deadline is moved to the next working day.


Intrastat thresholds

In Spain, the following thresholds apply, triggering the obligation to submit Intrastat declarations:

  • Export value threshold: EUR 400,000 annually
  • Import value threshold: EUR 400,000 annually

If a business exceeds the threshold during the current year, it is required to submit Intrastat declarations from the month in which the threshold was exceeded and throughout the following year.


Declaration submission method

In Spain, Intrastat declarations must be submitted electronically. There are three methods available for submitting declarations:

  1. EDIFACT (Web-based) – Electronic Data Interchange system.
  2. Online form – available on the tax authorities’ website.
  3. .csv file transmission – these files must be transmitted using a digital certificate.

The digital certificate used for submitting Intrastat declarations is the same as that used for submitting VAT and ESPL declarations.

Submitting declarations in paper form is not permitted.


Correction declarations

If errors occur in the submitted declaration, it is necessary to submit a new declaration with the original declaration number to correct the data. The corrected declaration can be submitted through the tax authorities’ website.

If any information regarding a specific transaction included in the previous declaration changes, a correction declaration must be submitted. If a transaction was not included in the original declaration, it must be included through a supplementary declaration.

To cancel one or more previously declared transactions, a specific return called a “declaración anulativa” must be submitted.


Zero declarations

Businesses required to submit monthly Intrastat declarations must submit zero declarations for months in which no intra-community supplies or acquisitions occurred.


Penalties

Penalties may be imposed for non-compliance with Intrastat declaration obligations. The amount of penalties ranges from EUR 60.11 to EUR 30,050.61, depending on the violation.

  • A penalty of EUR 1,251.88 may be imposed for incomplete or incorrect submission of Intrastat declarations within the deadline, or for failure to submit a correction declaration according to the instructions specified in the National Statistics Act to the tax authorities.
  • A penalty of EUR 125.19 may also be imposed on the responsible person in the company.

The imposition and amount of penalties by the Spanish Tax Authorities are analyzed individually, but typically depend on the type and quantity of data that was not reported.


VAT rates in Spain

Spain has four VAT rates:

  • Standard rate – 21%: Applies to most goods and services.
  • Reduced rate – 10%: Includes certain food items, catering services, and passenger transport, among others.
  • Super reduced rate – 4%: Applied to some food items, pharmaceutical products, books, and newspapers.
  • Zero rate – 0%: Applies to international transport and medical services, among others.

More information about VAT in Spain can be found in our article: https://amavat.eu/vat-rates-in-spain-2024-what-you-need-to-know/.


Summary

Intrastat is a key system for monitoring intra-EU trade. In Spain, the responsibility for its proper functioning lies with the Central Intrastat Office. Businesses must be aware of their obligations regarding declaration submission, compliance with deadlines, and potential financial consequences for non-compliance. This system enables better understanding and analysis of international trade, which is important for both public administration and businesses.

For any questions or additional information, we encourage you to contact our team of experts, ready to provide assistance and support: Contact us – amavat®.

Iga Turniak

Junior Process Management & QM Specialist at getsix®, Marketing Assistant at getsix® and amavat®. With the company since March 2022. Interested in SEO, content marketing, and the e-commerce industry.

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