The Order of the National Inbstitute of Statistics (INS) no. 773/2021 on Intrastat value thresholds for collecting statistical information on intra-EU trade in goods in 2022 was published in the Official Gazette (Part I) no. 1091 of 16 November 2021 .
We mention that the value thresholds for intra-community introductions and shipments of goods will remain at the level of 2021.
Order 773/2021, applicable from January 1, 2022, stipulates that the intrastat value thresholds for 2022 will be kept at the level of 900,000 lei. Specifically, the value threshold is valid for both intra-EU exports of goods and intra-EU imports of goods.
According to the normative act, the economic operators that during 2021 exchanged goods with the member states of the European Union, whose annual value, separately for the two flows, intra-EU exports and intra-EU imports of goods, exceeds the value of the thresholds Intrastat established, must complete and submit to the National Institute of Statistics Intrastat statistical statements starting with January 2022.
Also, the same obligation will have the companies that will exceed these thresholds during 2022. In this case, the companies will have to complete and send intrastat declarations from the month in which the cumulated value from the beginning of 2021, separated on the two flows, will exceed the threshold of 900,000 lei.
We remind you that, according to art. 6 of Law no. 422/2006, the obligation to provide Intrastat statistical information rests with the economic operators registered in Romania for value added tax purposes that carry out intra-community trade in goods and achieve a value that exceeds the value threshold. established annually by the National Institute of Statistics, separately for the two flows, introductions and, respectively, shipments of goods.
The intrastat declaration is sent monthly, exclusively in electronic format, the companies having at their disposal two transmission methods: the online Intrastat application and the offline Intrastat application (both available free of charge on www.intrastat.ro).
The deadline for submitting the intrastat declaration is the 15th of each month, for the previous month, even if in a month this day is free, such as Saturday or Sunday.