Spain Intrastat threshold rise 2027

Spain’s Ministry of Finance has proposed a 100% increase in the annual Intrastat reporting thresholds for intra-EU goods movements.

The Ministry of Finance has published a draft ministerial order proposing to increase Spain’s annual Intrastat exemption thresholds from €400,000 to €800,000, effective 1 January 2027.

The proposal would amend Article 5 of Order HFP/1480/2021 and apply equally to arrivals and dispatches of goods between Spain and other EU Member States.

Proposed Spanish Intrastat thresholds for 2027

The thresholds apply independently to each trade flow. Businesses exceeding the threshold for arrivals but not dispatches, or vice versa, would only be required to report the relevant flow.

The €400,000 thresholds have remained unchanged since 2015.

Almost a third of Intrastat filers could be exempted

According to the Ministry’s regulatory impact assessment, the proposed increase would significantly reduce the administrative burden on businesses:

• Dispatches: Approximately 6,000 businesses would cease reporting, a reduction of 28%.
• Arrivals: Approximately 8,500 businesses would become exempt, a reduction of 30%.
• Statistical coverage: Spain would continue capturing approximately 96.2% of intra-EU goods trade by value, above the EU’s 95% minimum requirement.

The Ministry considers that increasing the thresholds would reduce compliance costs without materially compromising the quality of trade statistics.

The measure remains a proposal and requires final approval and publication in Spain’s Official State Gazette (BOE).

See more in our Spanish VAT guide.

What should businesses do?

Businesses currently reporting annual intra-EU goods movements between €400,000 and €800,000 should review their potential exemption for 2027.

However, the proposed change would not affect other VAT reporting obligations, including Spain’s EC Sales List (Modelo 349). Intrastat records physical goods movements, including certain transfers of own stock between EU countries, rather than simply invoiced sales.

Check EU intrastat thresholds across the 27 member states, including Northern Ireland – EU Intrastat special requirements after Brexit.

Common Intrastat headings:

• Reporting period
• Type of declaration
• Customs Chamber Code
• Consignee (for import) or consignor (for export)
• Representative
• Total invoice value
• Total number of items
• Item number
• Item description
• Country of dispatch or destination code
• Transaction type code
• Item code
• Country of origin code
• Net weight
• Quantity in the supplementary measurement unit
• Invoice value
• Person filling in
• Counterparty’s VAT identification number

Intrastat reporting was introduced at the time of the launch of the EU Single Market in 1993 following the dropping of customs checks and reporting on movement of goods between EU member states. Intrastat enables customs and tax authorities to track trade, but increasingly to identify VAT fraud.

2027 EU VAT registration & Intrastat reporting threshold