The obligation to provide Intrastat statistical data is in charge on all economic operators that simultaneously meet the following conditions:
1. are registered for VAT purpose (they have a code of fiscal identification);
2. trade goods with other Member States of European Union;
3. the total annual value of goods trade with other Member States of the European Union for each of the two flows, arrivals and dispatches, respectively, excceds the Intrastat value threshold established annually.
There are two categories of companies:
- Companies which in the previous year exceeded the value of thresholds set up for the current year will send Intrastat declaration for all months of the current year
- Companies which in the current year exceed the value of thresholds will send Intrastat declaration starting with the month in which they exceeded the thresholds.
The thresholds represents limits expressed in value of intracommunity trade, below which companies are exempted to transmit Intarstat declaration. The statistical thresholds are set separately for each flow and may have different values for arrivals and dispatches of goods.
The information on INTRASTAT threshold is published yearly in the Romanian Official Gazette, at the end of the previous year for the one for which thresholds are in force.
For the year 2010, the Intrastat thresholds are:
- for intra-community arrivals: 300 000 RON
- for intra-community dispatches: 900 000 RON
The provider of statistical information must transmit monthly to NIS, in electronic format, a statistical declaration in which are used the following specific notions:
- Arrival of good: good arrived in Romania from EU Member States.
- Dispatches of goods: goods dispatched from Romania to EU Member States
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Implemented through Phare Program sustained by European Union
