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Intrastat reporting
INTRASTAT is the system for collecting data on goods traded between EU Member States. Since 1993, it replaced customs declarations and allowed local authorities to gather trade statistics within the EU.
A business involved in international trade within the European Union may need to comply with Intrastat requirements, along with submitting periodic VAT returns and/or European Sales Listings (ESL). The company must report the arrivals of goods from other EU Member States and the dispatches of goods to other EU Member States if its transactions surpass a certain threshold amount.
What are the Intrastat threshold rules in Spain?
Businesses with over €400,000 in intra-Community arrivals and/or dispatches in the previous or current year must submit an Intrastat declaration. This obligation is established separately for import and export flows, so you may be required to file in one flow but not in the other.
| Condition | Threshold | Obligation |
| Intra-Community arrivals | More than € 400,000 | Submit Intrastat declaration |
| Intra-Community dispatches | More than € 400,000 | Submit Intrastat declaration |
The obligation to report a specific flow (export to/import from the EU) arises in the month in which the exemption threshold of €400,000 is reached. The first report must only include transactions carried out in that month. A declaration must then be filed for the relevant flow (export or import) for all remaining months of that year and the following year.
Let’s take an example
Your company shipped goods worth 350,000 euros in 2025. In 2026, shipments were 300,000 euros in January, 100,000 euros in May, 250,000 euros in June, and 550,000 euros in December. You will need to file a declaration starting in May 2026 when the exemption threshold of 400,000 euros is reached. The obligation will extend from May to December 2026 and all months of 2027.
| Year | Month | Shipment Value (euros) | Declaration Required |
| 2025 | All | € 350,000 | No |
| 2026 | January | € 300,000 | No |
| 2026 | May | € 100,000 | Yes |
| 2026 | June | € 250,000 | Yes |
| 2026 | December | € 550,000 | Yes |
| 2027 | All | Unknown | Yes |
You must file a return both in months with transactions and months without transactions.
The Intrastat reporting obligation for a given flow of imports or exports from the EU will expire if no transactions reaching the exemption threshold of €400,000 have been carried out for the flow concerned during the previous calendar year. Your company will be automatically removed from the register when the registration conditions are no longer met, without any action required.
Which data should be reported?
The declaration must include a series of information describing the type of goods that have been the object of transactions: incoterm, VAT number of the counter part, country of origin of the goods, region of dispatch or departure, etc.
What is the deadline?
The deadline for submitting the declaration is the 12th day of the month following the calendar month of the declared transactions, or the next business day if the 12th falls on a Saturday, Sunday, or holiday.
For example, the January declaration can be submitted until February 12th.
What are the penalties for not complying with Intrastat rules?
If you must file the Intrastat declaration, ensure it is submitted on time and that all identification data and content are accurate. Late submissions or false, incorrect, or incomplete information may result in penalties from € 150 to € 6000 depending on the nature of the infringement.
The data reported in the Intrastat declarations must align with those declared in the VAT returns (Form 303) and the European Sales Listing (Form 349). Data discrepancies will incur penalties.
The VAT expert's eye
If you have received notification that penalty proceedings are commencing, you may submit a claim. Additionally, there is an opportunity for a 40% reduction in the fine if you acknowledge responsibility for the infringement and settle the fine before the decision is issued. However, this reduction is contingent upon the withdrawal or waiver of any administrative action or appeal against the fine.