1. WHAT IS INTRASTAT?

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

To replace this data source, 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 Intarstat 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. The Regulations in force are: Council Regulation no. 638/2004, regarding statistics on the trade between EU Member States and Commission Regulation no. 1982/2004 for implementing Council Regulation no. 638/2004.

2. WHO HAS TO DECLARATE INTRASTAT DATE?
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 2015, the Intrastat thresholds are:
• for intra-community arrivals: 500 000 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.