In the Official Gazette with the number 1265 of 29 December 2022 was published the INS Order no.1623 of 25 November 2022 on the approval of the Rules for completing the Intrastat Statistical Declaration.
The Norms for the completion of the Intrastat Statistical Declaration are approved.
The rules for the completion of the Intrastat statistical declaration are presented in the annex which is an integral part of this order.
The National Institute of Statistics shall ensure the updating of the Rules for completing the Intrastat Statistical Declaration, in accordance with the national and European legislation.
This Order shall be implemented by the specialized directorate of the National Institute of Statistics.
The Norms for completing the Intrastat statistical declaration contain information on the Intrastat statistical system, intended to help data providers to complete the Intrastat statistical declaration in a correct and efficient way.
The Intrastat statistical declaration is a mandatory declaration according to Law no. 422/2006, as amended, for trade in 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 (Union).
The obligation to provide Intrastat statistical data is incumbent on all economic operators who simultaneously fulfil the following conditions
- 1. they are registered in Romania for value added tax purposes – i.e. they have a tax identification code;
- 2. they carry out intra-EU trade in goods;
- 3. the total annual value of intra-EU trade in goods exceeds the value threshold established annually by the National Institute of Statistics, separately for the two flows, respectively, the introduction and dispatch of goods.
The obligations in the Intrastat system are established by the National Institute of Statistics on the basis of the Intrastat statistical declarations of the previous year and the information from the VAT returns and the summary declarations on intra-EU deliveries/purchases/provisions, VIES, provided by the Ministry of Finance, at the level of economic operator with intra-EU trade in goods. The data exchange between the National Institute of Statistics and the Ministry of Finance is one-way, i.e. the Ministry of Finance provides the National Institute of Statistics with the information from VAT returns and recapitulative statements on intra-EU supplies/purchases/borrowings, VIES, for each economic operator trading intra-EU in goods in the reference month, but the National Institute of Statistics does not provide in any form and by any means statistical information collected within the Intrastat statistical system at economic operator level.
Intrastat value thresholds
The National Institute of Statistics has established a level of Intrastat value thresholds of 1.000.000 lei for both dispatches of goods and for the introduction of goods.
An economic operator whose annual value for intra-EU imports of goods is equal or higher than 1.000.000 lei must declare for the introduction flow. An economic operator whose annual value for intra-EU exports of goods is equal to or more than 1.000.000 lei must declare for the dispatch flow.
Types of statistical declarations according to the annual value of intra-EU trade in goods:
| Type of declaration | Intra-EU imports | Intra-EU exports |
| There is no obligation to transmit the Intrastat statistical declaration | less than 1.000.000 lei | less than 1.000.000 lei |
| Standard declaration, in which all information is filled in, except the statistical value | equal to or more than 1.000.000 lei and less than 10.000.000 lei | equal to or more than 1.000.000 lei and less than 20.000.000 lei |
| Extended declaration, in which all information is filled in, including the statistical value | equal to or more than 10.000.000 lei | equal to or more than 20.000.000 lei |
Remark: If an economic operator is obliged to transmit Intrastat statistical declarations for both flows, it is possible that for one of the flows he transmits the standard declaration and for the other flow he transmits the extended declaration. In this case, it is allowed to transmit the extended declaration for both flows.
The Intrastat statistical declaration must be transmitted 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 the reference year, Intrastat statistical information providers are:
– a) economic operators who were obliged to report in the Intrastat statistical system for the whole year preceding the reference year and who, throughout the year preceding the reference year, have achieved a level of intra-EU trade in goods above the Intrastat value thresholds established for the reference year, separately for each flow. They complete and transmit the Intrastat statistical declaration for the whole reference year;
– b) economic operators who acquired the obligation to report for the Intrastat statistical system during the year preceding the reference year, by exceeding the Intrastat value thresholds established for the year preceding the reference year, separately for each flow. They complete and submit the Intrastat statistical declaration for the entire reference year;
– c) economic operators who exceed the Intrastat value thresholds during the reference year, separately for each flow. Their reporting obligation for the Intrastat statistical system occurs in the month in which the cumulative value of intra-EU trade in goods from the beginning of the reference year exceeds the Intrastat value thresholds established for the reference year, separately for each of the two flows.
The Intrastat value threshold for declaring the statistical value applies to those Intrastat statistical information providers who in the year preceding 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 RON 10,000,000 for intra-EU imports and RON 20,000,000 for intra-EU exports respectively.