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Spain raises Intrastat thresholds 2015


Spain raises Intrastat thresholds 2015

Spain has increased the reporting threshold for Intrastat dispatch and arrival reporting from €250,000 per annum to €400,000. The new threshold applies from 1 January 2015, and the first reporting period will be January 2015 as is due by 12 February.

Intrastat reporting

Intrastat is the EU reporting regime for declaring the movements of goods across internal EU borders. It includes sales to other companies and consumers, but also the movement of own goods to foreign warehouses. Typically, countries require separate reports for arrivals or dispatches once a company has passed the Intrastat threshold. Intrastat was introduced in 1993 when the single market was launched and customs on stock movements between EU member states was withdrawn.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.