Intrastat statistical statement – completion rules

In the Official Gazette number 72 of January 25, 2022, the INS Order 5/2022 was published regarding the approval of the Norms for completing the Intrastat Statistical Declaration.

We remind you that the Intrastat statistical declaration is a mandatory declaration, according to Law no. 422/2006, for the exchange of goods between Romania and other member states of the European Union.

Intra-EU imports represent flows of goods from other Member States of the European Union to the territory of Romania, and intra-EU exports represent flows of goods leaving the territory of Romania to other Member States of the European Union.

According to Order 5/2022, the obligation to provide Intrastat statistical data rests with all economic operators that simultaneously meet the following conditions:

1. they are registered for value added tax purposes – that is, they have a fiscal identification code;
2. exchanges goods with other Member States of the European Union;
3. the total annual value of trade in goods with other Member States of the European Union, for each of the two flows, intra-EU imports and, respectively, intra-EU exports exceeds the Intrastat value threshold set for each year.

We mention that the obligations in the Intrastat system are established by the National Institute of Statistics based on the Intrastat statistical declarations from the previous year and the information from the VAT returns and the recapitulative declarations regarding the intra-community supplies / acquisitions / supplies of goods (VIES) provided by the Ministry of Finance.

The exchange of data between the National Institute of Statistics and the Ministry of Finance takes place in one direction, ie the Ministry of Finance provides the National Institute of Statistics with information on VAT returns and recapitulative statements on intra-EU supplies of goods (VIES), but the Institute National de Statistica does not provide in any form and in any way statistical information collected within the Intrastat statistical system at the level of economic operator.

The National Institute of Statistics has set a level of Intrastat value thresholds of 900,000 lei for both intra-EU exports of goods and intra-EU imports of goods.

An economic operator whose annual value for intra-EU imports of goods is equal to or greater than 900,000 lei must declare for the intra-EU import flow. An economic operator whose annual value for intra-EU exports of goods is equal to or greater than 900,000 lei must declare for the intra-EU export flow.

Types of statistical declarations according to the annual value of intra-EU trade in goods:

Given that an economic operator is obliged to transmit Intrastat statistical declarations for both flows, it is possible for one of the flows to transmit the standard declaration, and for the other flow to transmit the extended declaration. In this case it is allowed to send the extended declaration for both flows.

The Intrastat Statement must be submitted by economic operators who have reached or exceeded the Intrastat value threshold in the year preceding the reference year or reach or exceed it in the reference year, separately for intra-EU imports and exports of goods. Thus, these economic operators become providers of Intrastat statistical information.

For 2022, Intrastat statistical information providers are:

1. economic operators who had the obligation to report in the Intrastat statistical system for the entire year prior to the reference year and who throughout the year prior to the reference year achieved a level of intra-EU trade in goods above the Intrastat value thresholds set for the year reference, separately for each stream. They complete and submit the Intrastat Statistical Statement for the entire reference year;
2. the economic operators that acquired the reporting obligation for the Intrastat statistical system during the year prior to the reference year, by exceeding the Intrastat value thresholds established for the year prior to the reference year, separately for each flow. They complete and submit the Intrastat Statistical Statement for the entire reference year;
3. economic operators that exceed the level of Intrastat value thresholds during the reference year, separately for each flow. The reporting obligation for their Intrastat statistical system occurs in the month in which the cumulative value from the beginning of the reference year of intra-EU trade in goods exceeds the level of the Intrastat value thresholds established for the reference year, separately on the two flows.

The Intrastat value threshold for declaring the statistical value applies to those providers of Intrastat statistical information who in the year prior to the reference year or in the reference year recorded annual values, separately for each flow, above the Intrastat value threshold set for the statistical value at 10,000,000 lei for intra-EU imports and, respectively, 20,000,000 lei for intra-EU exports.

Economic operators have the obligation to transmit data for the Intrastat statistical system for intra-EU imports and exports of monthly goods, always until the end of the reference year in which the Intrastat value threshold has been exceeded for the next calendar year. After a full calendar year in which the statistical information provider has not achieved a level of intra-EU trade in goods, expressed in cumulative values ​​since the beginning of the calendar year, above the Intrastat value threshold set for intra-EU imports and / or exports, the obligation to report data for the Intrastat statistical system ceases and the Intrastat Statistical Statement will no longer have to be transmitted starting with January of the following year. This will apply if the Intrastat value threshold is not exceeded again during the following year. These rules will be applied again separately for intra-EU imports and intra-EU exports of goods.

We emphasize that Intrastat statistical data must be provided to the National Institute of Statistics on a monthly basis, within a maximum of 15 calendar days from the expiration of the reference period.

The provider of statistical information may draw up and submit the Intrastat Statistical Statement himself or may call for the preparation and submission of the Intrastat Statistical Statement to the services of another economic operator, which shall be called the declaring third party. If he uses the services of a declaring third party to complete and submit the Intrastat Statistical Statement, the statistical information provider has the obligation to prove the existence of a contract between him and the declaring third party.

A declaring third party may transmit data to an economic operator only after the National Institute of Statistics has been notified, in writing, by the provider of statistical information.

The termination of the relationship between a data provider and a reporting third party must be notified to the National Institute of Statistics.

Statistics on intra-EU trade in goods include all movements of goods between Member States of the European Union, which increase or decrease the stock of material resources of a state.

All goods that arrive on the territory of Romania from other member states of the European Union or leave the territory of Romania to other Member States of the European Union must be declared in the Intrastat Statistical Declaration.

This means that the Intrastat Statistical Statement must be prepared for intra-EU imports and / or exports of goods in the following cases:

1. intra-EU exchanges of goods involving the transfer of ownership and intended for use, consumption, investment or resale;
2. movements of goods from a member state of the European Union to Romania or movements of goods from Romania to another member state of the European Union, without transfer of ownership.For example, stock transfer, movement of goods before and after processing, etc .;
3. return of goods;
4. specific movements of goods;
5. financial leasing;
6. operational leasing with a duration of over 2 years.

The Intrastat Statistical Statement does not need to be prepared for the following cases:

1. a) trade in services;
2. b) goods in transit;
3. c) temporary movements of goods;
4. d) movements of goods for / after repairs and / or maintenance;
5. e) the exchange of goods with those territories of the Member States of the European Union which do not belong to the statistical territory of the Member States of the European Union;
6. f) exchanges of goods within the triangular trade, in the situation when the goods do not enter the national territory of Romania from other member states of the European Union or are not shipped from Romania to another member state of the European Union. For more information on triangular trade, please refer to the Intrastat Statistical Information Provider Manual – Part II.

Ways to declare:

              Intrastat statistical declarations are transmitted to the National Institute of Statistics only in electronic format, the paper declarations not being accepted.

              For this, the National Institute of Statistics provides Intrastat statistical information providers with the following electronic ways to complete and transmit Intrastat statistical declarations:

1. the online Intrastat application, available free of charge on the website www.intrastat.ro;
2. Intrastat offline application, available free of charge on the website www.intrastat.ro. The offline Intrastat application allows the creation of a file containing the Intrastat Statement Statement, which the statistical information provider transmits to the National Institute of Statistics in one of the following ways:
3. a) e-mail, at the address intrastat@insse.ro;
4. b) uploading the file in the online Intrastat application available on the website www.intrastat.ro;
5. c) if the provider of statistical information does not have access to the Internet to transmit the Intrastat Statistical Declaration according to letter a) or b), will copy the file with the Intrastat declaration (the file with the extension.xml or .enc) on an external memory device (CD, DVD or others) and will address the territorial statistical directorate within which it has its headquarters, requesting the possibility to send by e-mail the file containing the Intrastat Statistical Declaration to the National Institute of Statistics, or will send the declaration from any other computer with internet access

• own software, existing or developed by the statistical information provider, for the production of the file containing the Intrastat Statistical Declaration in a predefined format, presented in the “Manual describing the procedure for creating other types of files accepted by INS”,manual that can be downloaded from the website www.intrastat.ro or provided upon request by the National Institute of Statistics.The file containing the Intrastat Statistical Statement, in predefined format, is transmitted to the National Institute of Statistics using the same procedure described in the previous point.

The National Institute of Statistics recommends the use of online or offline Intrastat applications because they contain predefined validation rules for making accurate and valid Intrastat statistical statements.

Legal basis:

¾ www.instrastat.ro;

¾ INS Order 5/2022 regarding the approval of the Norms for completing the Intrastat Statistical Declaration;

¾ Law 422/2006 on the organization and functioning of the statistical system of international trade in goods.