Intrastat statement

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Intrastat is the system for collecting statistical data on the trade with goods between Member States of European Union (EU). When a country becomes a Member State of EU and part of the Single Market, the customs control over the goods movement between this country and other Member States disappears, so that the traders will no longer be obliged to fill in customs declaration for these goods.

To replace this data source, it was created and developed the Intrastat system for collecting statistical data directly from trade operators from EU Member States which undertake activities of exchange of goods with other EU Member States. The Intrastat statistical system is operational at EU level since the 1st of January 1993 and it is based on Regulations applicable in all EU Member States. Regulations in force are: Council Regulation no. 638/2004, regarding statistics on the trade between EU Member States amended by Council Regulation 222/2009 Commission Regulation no. 1982/2004 for implementing Council Regulation no. 638/2004 with subsequent modifications.

These community regulations:

  • allow the knowledge of the international trade volume of each Member State;
  • constitute the base for computing macroeconomic indicators which highlight the economical and social evolution of a country;
  • are used as support of European Community Politics in different areas (trading, monetary and customs politics) and for the determination of the share of Community corresponding to each EU Member State.

Intrastat statistical system is operational in Romania from the 1st of January 2007, when Romania became an EU Member State. The Intrastat statistical declaration must be filled in by all the companies whose arrivals and/or dispatches from/to another EU Member States are greater than the statistical threshold set up yearly by NIS.

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. exchage 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.

There are tree categories of companies:

  • The economic operators that had the obligation to report in the Intrastat statistical system for the entire year preceding the reference and that during the year preceding the reference year accomplished a level of intra-Community trade of goods superior to the level of the Intrastat value thresholds determined for the reference year, separately for each flow. They fill in and transmit the Intrastat Statistical Declaration for the entire reference year;
  • The economic operators that acquired the reporting obligation for the Intrastat statistical system during year preceding the reference by exceeding the Intrastat value thresholds determined for year preceding the reference, separately for each flow. They fill in and transmit the Intrastat Statistical Declaration for the entire reference year;
  • The economic operators that exceed the level of Intrastat value thresholds during the reference year, separately for each flow. The reporting obligation for the Intrastat statistical system occurs in the month when the cumulated value of the intra-Community trade of goods from the beginning of the reference year exceeds the Intrastat value thresholds determined for the reference year, separately for the two flows.

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, at the end of the previous year for the one for which thresholds are in force. For the year 2016, the Intrastat thresholds are:

  • for intra-community arrivals: 500 000 lei
  • for intra-community dispatches: 900 000 lei

The providers of statistical information must transmit monthly to NIS, in electronic format, the statistical declaration in which there are used the following specific notions:

  • Arrivals of goods: goods arrived in Romania from EU Member States.
  • Dispatches of goods: goods dispatched from Romania to EU Member States.