Obligation to submit the return and deadlines for submitting the return
We tell you if you are required to file the Intrastat declaration and what the declaration deadlines are
Information
The information obtained in the INTRASTAT declaration is used to compile foreign trade statistics, which are required by national and European Union institutions and bodies, and are of great use to business and sector associations and academic institutions in order to carry out the corresponding economic analyses for purposes such as promoting exports, market research, calculating macroeconomic figures, developing trade policy, etc. Individual data provided in INTRASTAT declarations are subject to confidentiality.
You must submit a monthly INTRASTAT declaration when, being a taxable person of VAT , you have carried out operations that involve the exchange of goods (export or import), from the peninsular territory and the Balearic Islands, which give rise to a physical movement of said goods with another Member State of the European Union or Northern Ireland and the value of their operations has reached the annual exemption threshold (currently €400,000). 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, regardless of the legal classification of the operation carried out for the purposes of Value Added Tax.
You must submit a monthly export declaration when you have carried out operations that involve the export of goods destined for other Member States of the European Union or Northern Ireland and which together have reached a value of 400,000 euros in the previous calendar year or, if they have not reached this amount, when they have reached this value since the beginning of the current year.You must submit a monthly import declaration when you have carried out operations involving the entry of goods from other Member States of the European Union or Northern Ireland and which have together reached a value of 400,000 euros in the previous calendar year or, if they have not reached this amount, when they have reached this value since the beginning of the current year.
If you are required to file an INTRASTAT return, in addition to filing a return in the months in which you have carried out transactions, you must file a return in the months in which you have not carried out transactions (return without transactions).