Spanien - Intrastat-Schwellenwerte für 2026
Spain has confirmed it will maintain its existing Intrastat thresholds for 2026, keeping the reporting requirements stable for businesses engaged in intra-EU trade.
Key Thresholds for 2026
The exemption thresholds for both the arrival and dispatch of goods remain set at:
- Arrivals: €400,000
- Dispatches: €400,000
These thresholds are calculated on a calendar-year basis. If a business exceeds either limit during 2025, it is automatically required to file Intrastat declarations for the entirety of 2026. If the threshold is first crossed during the 2026 calendar year, the obligation begins in the month the limit is reached and continues through the following year.
Reporting Compliance and Deadlines
- If the €400,000 threshold is reached during a calendar year, the obligation to file begins in the month it is exceeded
- Reports are due by the 12th day of the month following the transaction.
- Filings must include detailed transaction data, such as commodity codes, net mass, invoice value, and the partner country’s VAT number.