Skip links

Spain Intrastat threshold rise 2027

Spain proposes doubling Intrastat thresholds to €800,000 from January 2027

World’s only single tax engine & reporting platform, including Intrastat reporting alongside VAT returns

 

Find out more

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

Intrastat reporting

2026 threshold

Proposed 2027 threshold

Arrivals

€400,000

€800,000

Dispatches

€400,000

€800,000

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

Country VAT Registration thresholds Intrastat thresholds
Resident Non-resident Arrivals Dispatches Arrivals Statistical Dispatches Statistical
EU SME Scheme €85,000 max €100,000 EU residents only
EU One-Stop Shop €10,000 €10,000 EU sellers only - - - -
Austria €55,000 Nil €5,000,000 €1,200,000 €12m €12m
Belgium €25,000 Nil €1,500,000 €1,000,000 €25m €25m
Bulgaria €51,130 Nil €0.9m €1.15m €10m €18
Croatia €60,000 Nil €450,000 €300,000 €450,000 €300,000
Cyprus €15,600 Nil €380,000 €75,000 €2.7m €5.8m
Czechia CZK 2.2m Nil CZK 15m CZK 15m CZK 30m CZK 30m
Denmark DKK 50,000 Nil DKK 41m DKK 11.8m DKK 41m DKK 11.3m
Estonia €40,000 Nil Withdrawn €325,000 Withdrawn €325,000
Finland €20,000 Nil Withdrawn €800,000 Withdrawn €800,000
France Goods €93,600 Services €41,250 Nil Discretionary Discretionary Discretionary Discretionary
Germany €25k prior yr & €100k this yr Nil €3m €1m €49m €52m
Greece Nil Nil €250,000 €90,000 €250,000 €90,000
Hungary HUF 20m Nil HUF 400m HUF 200m HUF 9bn HUF 15bn
Ireland Goods €85,000 Services €42,500 Nil €750,000 €750,000 €5m €34m
Italy €85,000 Nil €2m €0 €2m €0
Latvia €50,000 Nil €380,000 €220,000 €5m €7m
Lithuania €45,000 Nil €600,000 €400,000 €7m €10m
Luxembourg €50,000 Nil €250,000 €200,000 €4m €8m
Malta Goods €35,000 Other €30,000 Nil €700 €700 €700 €700
Netherlands €20,000 Nil Discretionary Discretionary Discretionary Discretionary
Poland PLN 240,000 Nil PLN 6.0m PLN 2.8m PLN 105m PLN 148m
Portugal Nil Nil €650,000 €600,000 €6.5m €6.5m
Romania RON 300,000 Nil RON 2m RON 2m RON 2m RON 20m
Slovakia €62,500 Nil €1m €1m €1m €1m
Slovenia €60,000 Nil €300,000 €280,000 €4m €9m
Spain Nil Nil €800,000 €800,000 €800,000 €800,000
Sweden SEK 120,000 Nil SEK 15m SEK 12m SEK 15m SEK 12m
Non-EU
Bosnia BAM 100,000 Nil n/a n/a n/a n/a
Iceland ISK 2m Nil n/a n/a n/a n/a
Montenegro €35,000 Nil n/a n/a n/a n/a
Norway NOK 50,000 Nil n/a n/a n/a n/a
Russia RUB 8m (on application) Nil n/a n/a n/a n/a
Switzerland CHF 100,000 CHF 100,000 global income n/a n/a n/a n/a
Turkey Nil Nil n/a n/a n/a n/a
UK (Intrastat Northern Ire only) £90,000 (Apr 2024) Nil £500,000 £250,000 £24m £24m

Newsletter

Get our latest news right in your mailbox

Subscribe

* indicates required