INTRASTAT reporting

What is INTRASTAT?

According to the National Statistics Institute (=ro. Institutul Național de Statistică), "Intrastat is the system for collecting statistical data on the trade with goods between Member States of European Union"

Who is obliged to report INTRASTAT data?

The obligation to provide Intrastat statistical data lies with all economic operators which simultaneously meet the following conditions:

1. are registered for VAT purpose (they have a code of fiscal identification);
2. exchange goods with other Member States of European Union;
3. the total annual value of goods exchanged with other Member States of the European Union for each of the two flows, arrivals and dispatches, respectively, exceeds the value of Intrastat thresholds established annually.

The Intrastat thresholds represent limits expressed in value of intracommunity trade, below which companies are exempted to transmit INTRASTAT declaration.

The Intrastat statistical thresholds are set separately for each flow and may have different values for arrivals and dispatches of goods.

The information on INTRASTAT thresholds is published yearly in the Official Journal of Romania (=ro. Monitorul Oficial al României) at the end of the previous year for the one for which thresholds are in force.

For the year 2019, the INTRASTAT thresholds are:

• for intra-community arrivals: 900 000 lei
• for intra-community dispatches: 900 000 lei

Until when does the data need to be submitted to INTRASTAT?

The monthly deadline for sharing data with the National Statistics Institute is the 15th of the following month, for the current month.

Source of data: INTRASTAT.ro, quoted on 2019-09-25