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The Spanish authorities published important changes on the content of Intrastat returns. These changes will simplify the preparation of Intrastat returns in Spain, although they will require changes in the current process.
Our Country manuals provide detailed information about Spanish Intrastat obligations.
Going forward, the period when a movement of goods from or into other EU countries is reported must match the tax point of the intra-Community supply or acquisition. Before these changes, the period of reporting would always follow the movement of goods. The old approach would often trigger differences between the VAT return and Intrastat return. Going forward, these two returns must reconcile in all cases.
In addition to the above changes, the port or airport of arrival and destination will no longer be required. Also, the statistical regime will not be required. These two fields would often delay the preparation process because this information is not available in the tax reports produced by the finance departments.
The official publication of these changes is available in the website of the Spanish authorities.
Intrastat returns are a unique reporting obligation only applicable in the European Union. The purpose of this obligation is to provide statistical data to Member States for their economic policies. These are complex returns for tax and finance departments because they often require logistics data that is not available in their function. The due dates are often very soon in the month, which complicates things further.
Marosa centralizes European VAT obligations, including VAT returns, Intrastat and ECSL. We will allocate one single contact person for all your European obligations. Our tax technology solution will ensure automated completion and follow up on all obligations.
Please contact us to hear more about our work and how can we improve your VAT compliance function.