Spain – Intrastat System

Please be informed that Order HFP / 36/2018, of January 18, establishing certain provisions related to the Intrastat System in order to unify and adapt the national Intrastat to the EU’s regulations, entered into force on March 1, 2018.



The main changes are the following:

  • If VAT is accrued in intra-community acquisitions or deliveries of goods, the reference period will be the calendar month in which the said accrual takes place (irrespective of the fact that an exemption may apply, e.g. in case of intra-community deliveries of goods), while in the rest of the cases, it will be the calendar month in which the expedition or introduction of the goods took place.

Until the entering into force of this order, the reference period was the calendar month in which the expedition or introduction of the goods took place for all cases.

The main effect is that, from now on, the values declared in the Intrastat returns must be the same as those declared in the VAT returns, Form 303, and Recapitulative Statements, Form 349 for intracommunity acquisitions and deliveries of goods.

Until now, there could be differences when the accrual of the tax was different to the moment of expedition or introduction of the goods.

  • The obligation to report the statistical regime and the port or airport of loading or unloading is eliminated. In principle, it seems that such data can be informed voluntarily, at least until the Resolution mentioned below is published.
  • Certain movements to be excluded from the declaration are specified, such as samples, advertising material and means of transport.
  • In relation to electricity flows, the operator that acts as transporter of the Spanish electricity system will be obliged to present Intrastat declaration.

The exemption thresholds do not vary, remaining at 400,000 euros for both introductions and expeditions.

The customs authorities will issue instructions related to the form of completion and presentation of the Intrastat declaration, by means of a Resolution, that is yet to be published in the “Official State Gazette”. Until then, the current Resolution of 2009 remains in force in everything that does not contradict the provisions of this order.

The text of this Ministerial Order can be downloaded HERE.

If you need any further information, please contact Alfonso Viejo, Partner, Indirect Taxes:


Bildquelle: KlausM /

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