Summary
- RD 1305/2024 (published 29 Jan 2025, in force 1 Feb 2025) approves a new penalty procedure for Intrastat non‑compliance. [ivaconsulta.com]
- Penalties now range from €150 to €6,000 per Intrastat return, with a 50% reduction for acceptance and prompt payment. [ivaconsulta.com]
- Previous regime penalties ranged from €60.10 to €30,050.62, with a max 40% reduction. [ivaconsulta.com]
Extended article
Royal Decree 1305/2024 approves the sanctioning procedure for non‑compliance with EU international trade in goods statistics (Intrastat) and amends the general regime under RD 1572/1993. The narrower penalty range (€150–€6,000) and the improved 50% reduction offer more predictability and can be materially lower than the previous regime for high‑value cases. Intrastat declared values must reconcile with Form 303 (VAT return) and Form 349 (recapitulative statement) for intra‑community acquisitions and dispatches. A transitional provision governs procedures already opened and retroactivity. [ivaconsulta.com], [boe.es]
Sources:
- BOE – RD 1305/2024
- AEAT – Regulation on Intrastat
- IVAconsulta blog [boe.es]
- [sede.agenc…ria.gob.es]
- [ivaconsulta.com]
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