home / Spanish VAT basics / Spanish nil Intrastat returns and Corrective Intrastat returns
If no transactions are to be reported, a nil intrastat return MUST be filed.
Intrastat corrections can be made by accessing the Intrastat section of the authorities website and selecting the option ‘ Consulta y actualizacion de Declaraciones’ (this option requires a digital certificate). Then you enter the VAT number and period that you want to correct. You select the second option on the top left corner ‘ Modificar partida’ and you enter the new details.
The following aspects should also be considered: