Spanish intrastat

As part of the EU free market reforms in the mid-1990’s, a new system was introduced to record the movement of goods across European borders. This system, known as Intrastat, captures details and values of intra-community trade.

When do Spanish Intrastat declarations have to be completed?

When Spanish VAT registered companies, either resident or non-resident, sell or transfer goods across national borders, this intra-community trade needs to be recorded in the Intrastat declaration.

Intrastat filings list the goods sent out of Spain as ‘dispatches’, as well as goods brought into Spain as ‘arrivals’. Intrastat does not apply if the goods are coming in from outside of Europe (‘imports’) or being sent out of the EU (‘exports’).

What are the Spanish Intrastat DEB declaration thresholds?

Intrastat filings are only required once a company goes over the separate filing thresholds for arrivals or dispatches. In 2016, the threshold for Spanish Intrastat arrivals and dispatches is €400,000 per annum. There are additional reporting requirements for businesses with arrivals and/or dispatches over €6,000,000 per annum, requiring details of mode of transport and delivery terms.

Spanish Intrastat thresholds (per annum)

Arrivals Dispatches
€400,000 €400,000

What information is included in a Spanish Intrastat filing?

Each movement of goods across the Spanish national border to/from another EU country must be listed. These shipment lists should include the trade classification, value, quantity, weight, commodity code and country code of arrival or dispatch.

When should Spanish Intrastats be filed?

Monthly Intrastats should be filed by the 12th of the month following the movements. There may be minor infringement penalties for late filings.

Need a fiscal representative in Spain?

Non-EU businesses selling in Spain will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.

Need help with your Spanish VAT compliance?

Researching Spanish VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.