Intrastat from your invoices.
The CSV, ready for the AEAT office.
Do you have to file?
Intrastat is Spain's monthly statistical declaration of goods moving to and from other EU countries. If your arrivals or your dispatches within the EU pass €400,000 a year, you file Intrastat every month, by the 12th. Cofactu proposes the movements from your intra-community invoices, remembers the CN code and mass of each product and generates the 14-field CSV file the AEAT asks for.
Threshold of €400,000 per flow (Order HFP/1480/2021). If you reach it this year, you declare from that month.
The file: 14 fields
separated by «;»
This is how annex VII of the Resolution of 18 January 2022 defines it. Up to 999 items per file; Cofactu groups identical lines and splits into several files if needed.
| No. | Field | Format | Example |
|---|---|---|---|
| 1 | Member State of dispatch/destination | A2 | FR |
| 2 | Province of destination/origin | N2 | 28 |
| 3 | Delivery terms | A3 | DAP |
| 4 | Nature of the transaction | N2 | 11 |
| 5 | Mode of transport | N1 | 3 |
| 6 | Port/airport | — | Blank |
| 7 | Goods code (CN8) | N8 | 15092000 |
| 8 | Country of origin | A2 | ES |
| 9 | Statistical procedure | — | Blank |
| 10 | Net mass (kg) | N12 or N12,3 | 440 |
| 11 | Supplementary units | N12 or N12,3 | If the CN code asks for them |
| 12 | Value | N13,2 | 1840,00 |
| 13 | Statistical value | N13,2 | 1840,00 |
| 14 | VAT number of the counterparty | A2X(2 to 12) | Dispatches only |
In Cofactu,
every month
-
You propose from your invoices.
Sales to customers and purchases from suppliers in other EU Member States, goods only: flow, country, VAT number, value, dates and province already filled in.
-
You complete CN code and mass.
With suggestions from the official 2026 Combined Nomenclature (CN); next time, the same product comes with them filled in.
-
You review the month.
You see what is missing in each movement before closing; a month with no operations has its own route.
-
You download the CSV.
You upload it on the AEAT electronic office and keep the receipt with the month.
Intrastat, no small print.
What people ask before the first return.
Who has to file Intrastat in Spain?
Companies that, in the previous calendar year, traded goods with other EU Member States for €400,000 or more in one flow (arrivals or dispatches), under Order HFP/1480/2021. Each flow is looked at separately: you can be obliged on dispatches and not on arrivals.
What if I exceed €400,000 this year?
You become obliged for that flow from the month in which you reach the threshold: the first return is for that month and only includes that month's operations (Resolution of 18 January 2022, section 3.1.3.2).
What is the Intrastat deadline?
It is monthly: until the 12th of the month after the reference period or, if that is not a working day, the next working day. It is independent of the periodicity of Modelo 349.
How is Intrastat filed in Spain?
On the electronic office of the AEAT (the Spanish Tax Agency), by form, EDIFACT or by uploading a CSV file of 14 fields separated by semicolons (annex VII). Each file takes up to 999 items; if there are more, several numbered returns for the same month and flow are filed.
What does Cofactu do?
It proposes the month's movements from your invoices to customers and from suppliers in other EU Member States, with flow, country, VAT number, value, dates and province already filled in. You complete the CN code and the mass (Cofactu remembers what you entered for each product), review the month and download the CSV ready to upload to the AEAT office.
Do I need the CN code of each product?
Yes, the 8-digit code of the Combined Nomenclature in force. Cofactu includes the official 2026 CN from the AEAT and suggests codes from the product name; the free CN code finder is also on the website.
Is Intrastat the same as Modelo 349?
No. Modelo 349 is a tax return on intra-community operations; Intrastat is a statistic of physical movements of goods. They share part of the data, but not the threshold, the deadline or the content.
How much does it cost in Cofactu?
Preparing the movements and reviewing the month has no cost. Downloading the CSV file to file it with the AEAT is included in the SME plan, like the other tax forms.
