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);
There are tree categories of companies:
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.
- 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 2017, the Intrastat thresholds are:
- for intra-community arrivals: 900 000 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.