All Spanish businesses that make intra-EU acquisitions or dispatches in excess of the Intrastat thresholds (see 49.1) are required to file monthly Intrastat returns for acquisitions, dispatches or both.
Intrastat (Intra-EC Trade Statistics) is the special data system for collecting statistics on the trade of goods between EU member states. The concepts 'arrivals' and 'dispatches' are used for Intrastat purposes, instead of imports and exports.
The returns must be filed by the 12th day
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Web page updated on 17 Mar 2025 17:20