Technical guides

Presentation of Intrastat

In order to facilitate presentation of declarations and make it easier for operators to meet their tax obligations, the Tax Agency's Customs and Excise Duties Department offers taxpayers the possibility of presenting their customs declarations online.

Procedure

Companies that are required to present the monthly Intrastat declaration must do so electronically by sending it to the corresponding national body, which in Spain is the Tax Agency. The transmission of the declarations will be carried out by accessing the electronic headquarters of the Tax Agency, where the corresponding electronic form will be completed or from where a file in CSV or format will be sent. EDIFACT ##2##. For this transfer some electronic identification, authentication and signature systems will be used, as stated in article 2 of the Order HAP/800/2014. For more information on obtaining and using the electronic certificate as a means of electronic identification, see this link .

It is possible to know the status of a declaration sent over the Internet, as long as it has been received by Customs through this same electronic headquarters of the Tax Agency. To access the query the corresponding valid electronic certificate in accordance with the Order HAP/800/2014 must be installed on the browser. For security purposes, only tax returns filed by the holder of the certificate can be viewed.

The system establishes the possibility of sending the declaration using EDIFACT/CUSDEC/INSTAT messages. The EDIFACT guide that defines the format and content of the information to be sent can be downloaded in PDF format.