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:
- A credit note, discount or other changes in the value does not require a corrective Intrastat return.
- You can only correct an Intrastat return with transactions reported. Nil intrastat returns must be deleted first ("cancelar partida") and submitted again later.
- Intrastat returns from the previous calendar year can only be corrected before April 30th of the following year. For example, you can correct March 2015 in February 2016, but you cannot correct December 2015 in June 2016.