SpainManual

Value Added Tax in local language is "Impuesto sobre el Valor Añadido" (IVA)

Frequency of filling and due date of Spanish Intrastat

Like in most EU countries, Spanish Intrastat returns are filed monthly. They follow the calendar month.

The due date to file these returns is the 12th day of the following month. If this due date falls on a Sunday or public holiday, the date is shifted to the next working day. Saturdays are considered as working days for Intrastat purposes.

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