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Spanish Intrastat thresholds

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Spanish Intrastat thresholds

 Type of Intrastat

 Arrivals

 Dispatches

 Standard return

 400,000€

 400,000€

 Detailed Intrastat

 6,000,000€

 6,000,000€

These thresholds are computed annually according to the calendar year. Once filed, a calendar year needs to be covered by a business in order to stop filing these returns. For example, if a company exceeds the threshold in March 2016 on arrivals, Intrastat returns for arrivals are due until December 2017. These thresholds are calculated according to the invoice value.

Once the threshold for detailed Intrastat returns is exceeded, the taxpayer should also provide the statistical value of the goods.