We remind you that INTRASTAT is a European regulation, which was created as a result of the need to know the trade statistics of all the movements of goods, purchase or sale, carried out by all EU member countries.
Operators who have reached a turnover of 400,000 euros in their intra-Community operations in the previous year or in the current year and in one or both flows (Introduction/Expedition) are obliged to complete and file the INTRASTAT Declaration. Those responsible for the supply of statistical information that were excluded from the obligation to file the declaration are obliged to file it as from the reference period, i.e., if an operator exceeds a turnover of 400,000 euros in a given month, it must file the INTRASTAT Declaration for that month, and for all subsequent months until the end of the year.
In the same way, it must be said that in the reference period immediately following the moment in which the exemption threshold is exceeded, the statistically obliged party must reflect in its INTRASTAT declaration the totality of intra-Community operations of the current year, corresponding to the dispatch or introduction flow whose threshold has been exceeded.
The deadline for filing the INTRASTAT return for transactions carried out in a given month is the 12th day of the following month and, if this is not a working day, the immediately following working day.
A monthly Intrastat declaration must be filed, even if no transactions were carried out in a given month.
We also recall that the Law of the Public Statistical Function establishes a sanctioning procedure for when the statistical obligor does not comply with the regulations in force in this matter.
As established in Article 51 of Law 12/1989 on the Public Statistical Function:
- Very serious infringements will be sanctioned with fines from 3,005.07 euros to 30,050.60 euros.
- Serious infringements will be sanctioned with fines from 300.52 euros to 3,005.06 euros.
- Minor infringements shall be sanctioned with fines from 60.10 euros to 300.51 euros.
In order to determine the penalty to be imposed within the corresponding range, the severity of the infringement, the nature of the damage caused and the previous conduct of the offenders shall be taken into account in each case.
To this effect, we are aware of the existence of an active policy on the part of the Administration to sanction any non-compliance, with fines that are reaching very significant levels.
Therefore, we urge you to:
- Periodically review whether you are required to submit this information.
- In case you are already doing so, please check carefully before each shipment that the reported data are correct (errors are also being penalized). The same applies in the case that we are in charge of the submission, since we have no way of verifying the correctness of such data, as they are internally controlled physical units, specific to the company's commercial traffic (and not economic magnitudes).
