We submit and manage your compulsory Intrastat declarations for you.
Who is required to submit Intrastat declarations?
Depending on the nature of the operator, the obligation to provide information required by the Intrastat system, via the corresponding periodic statistical declarations, lies with any individual or legal entity, located in Spain with regard to Value Added Tax and being the VAT taxpayer for deliveries or intracommunity acquisitions or assimilated operations, involved in the exchange of goods between Spain and another Member State.
However, the obligation also lies with individuals or legal entities not established in Spain but that carry out, within Spanish territory, intracommunity operations that, due to their nature or size, require corresponding Intrastat statistical declarations, which must be submitted by their legal representative.
The duty to report statistics lies with:
The party that has signed the contract for dispatch or arrival of goods, except for transport contract or, in absence thereof,
The party that dispatches or has goods dispatched or takes responsibility for said goods upon arrival or, in absence thereof,
The party in possession of the goods being dispatched or arriving.
The party with the duty to report statistics may submit Intrastat declarations with said information on its own, through a third party (called a Declaring Third Party), or through another company in its business group (called a Head Company) that also has the statistical duty to report.
What is the statistical threshold for reporting?
Regarding volume of intracommunity trade, Order HAP/50/2015, of 21st January , which regulates the statistical thresholds for the 2015 fiscal year, establishes a single exemption threshold of €400,000, requiring Intrastat declarations during the 2015 fiscal year from the following:
For arrivals, those who acquired goods within the EC for a total invoiced amount of €400,000 or more the previous year.
For dispatches, those who delivered goods within the EC for a total invoiced amount of €400,000 or more the previous year.
Notwithstanding the foregoing, if one who is initially exempt from submitting Intrastat declarations surpasses the “exemption threshold” set each year in an Order of the Ministry of Economy and Inland Revenue at some point in the year, they shall be required to submit declarations as of the reference period in which said “exemption threshold” was surpassed.
An intracommunity operator that voluntarily submits statistical declarations, while exempt as a result of falling under the aforementioned threshold, shall be subject to the formal obligations derived from the Intrastat system from that moment on.
How are declarations submitted?
Each month, you provide us with the invoices detailing intracommunity movements and we take care of the rest.
For a personalised quote, please contact our team on +34 91 408 18 04 or by e-mail at firstname.lastname@example.org.