IPARLA Y ARAMBURU, SL offers its monthly management service of Intrastat declarations to your company quickly and easily, adjusting to its volume of operations and your budget.
All the goods that circulate between the statistical territory of the Member States of the European Union are subject to the declaration of the INTRASTAT system. Consequently, in the case of Spain, all shipments of goods that circulate between the statistical territory of Spain and the statistical territory of any of the other Member States of the European Union will be subject to intra-community statistics, except for the possible exceptions included in the INTRASTAT regulations.
Specifically, the aforementioned scope includes:
Community and non-community goods.
Goods that are the subject of a commercial transaction and those that are not.
All the goods that circulate between Member States cross the external border of the European Union.
However, operations that qualify as services in accordance with the definitions contained in articles 11 and 12 of Law 37/1992 on Value Added Tax are not included within the scope of the INTRASTAT system.
As indicated above, all the goods that circulate from one Member State of the European Union to another, whether or not they are the object of a commercial transaction, are included within the INTRASTAT system.
Therefore, the territorial scope of the INTRASAT system is that of the Member States that, for these purposes, are France, Belgium, Luxembourg, the Netherlands, Germany, Italy, the United Kingdom, Ireland, Denmark, Greece, Portugal, Spain, Sweden, Finland, Austria, Poland, Estonia, Latvia, Lithuania, Hungary, Czech Republic, Slovakia, Malta, Cyprus, Slovenia, Bulgaria, Romania.
Notwithstanding the foregoing, there are certain exceptions to the foregoing, that is, territories of member states that are not included in the INTRASTAT system.
In the case of Spain, the Canary Islands, Ceuta and Melilla are not part of the “INTRASTAT territory”. As regards the rest of the Union, the exceptions are the Territory of Büsingen (Germany), Municipality of Livigno (Italy), French Overseas Departments, Island of Helgoland (Germany), Campione D’Italia (Italy), Italian waters of the Lake Lugano, Channel Islands (Great Britain) and Mount Athos.
Statutory obligors are those people required to submit INTRASTAT declarations, that is, to provide statistical information, an obligation that is determined based on two factors that must be considered together:
Nature of the operator: the obligation to provide statistical information extends to any natural or legal person subject to VAT in the Member State of dispatch who: Has intervened in a contract stipulating the issue or introduction of goods. Failing this , be the originator of the expedition or receipt of the goods. Failing this, is in possession of the goods, both in the expedition and in the introduction.
Volume of operations: in accordance with Order EHA / 3799/2008, of December 23, which regulates the statistical thresholds in force for the year 2012, the mandatory entities are obliged to submit the INTRASTAT declaration previous or in current carried out intra-community operations in one or both flows for a total invoiced amount equal to or greater than 400,000 euros.
Therefore, those intra-community operators whose total invoiced amount of introductions in Spanish statistical territory or of expeditions from that territory in the previous year have not exceeded, respectively, the figure of 250,000 euros are exempt for the introduction and forwarding flows considered independently. .
In both cases, if an operator transfers the figure of 400,000 euros during the fiscal year, it will be obliged in the month in which this amount was exceeded to submit a statistical statement that includes all operations carried out during the year and, thereafter, , must submit INTRASTAT statements on a monthly basis.
Notwithstanding the foregoing, there are certain persons exempted from submitting statistical statements, namely:
Individuals, except in the case of intra-community exchange of new means of transport or products subject to excise duties.
Legal entities that do not have the obligation to present the recapitulative declaration of intra-community transactions (model 349).
Finally, those operators that are obliged to submit INTRASTAT declarations for a given year that foresee the non-performance during the same of intra-community shipments or introductions of goods, may request to be excluded from the obligation to present the statistical declarations corresponding to said exercise, for They must submit the corresponding application that complies with the provisions of annexes VIII or IX of the Resolution of INTRASTAT.
Finally, comment that when the operator is a natural or legal person not established in the Spanish statistical territory, who by its nature and by the volume of its operations must present the corresponding declarations of INTRASTAT, these declarations must be presented by its fiscal representative.