Obligation to submit the return and deadlines for submitting the return
We will tell you if you are obliged to submit the Intrastat declaration and what the declaration deadlines are.
Information
The information obtained in the INTRASTAT declaration is used to prepare foreign trade statistics, which is required by national and European Union institutions and organizations, being very useful for business and sector associations and academic institutions, with in order to carry out the corresponding economic analyzes for purposes such as export promotion, market prospecting, calculation of macroeconomic magnitudes, development of 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 could be required to present in one flow but not in the other, and regardless of the legal classification of the operation carried out for the purposes of the Tax on the value added.
You must submit a monthly export declaration when you have carried out operations that involve the departure of goods destined for other Member States of the European Union or Northern Ireland and as a whole have reached a value of 400,000 euros in the previous calendar year or, in the case that they have not reached said amount, when from the beginning of the current year they reach said value.You must submit a monthly import declaration when you have carried out operations that involve the entry of goods from other Member States of the European Union or Northern Ireland and as a whole have reached a value of 400,000 euros in the previous calendar year or, in the in the event that they have not reached said amount, when from the beginning of the current year they reach said value.
If you are required to submit an INTRASTAT declaration, in addition to submitting a declaration in the months in which you have carried out operations, you must submit a declaration in the months in which you have not carried out any operations (declaration without operations).