Intrastat in Romania: Key information and regulations

Intrastat is a system for collecting statistical data on the trade of goods between EU member states. In Romania, as in other EU countries, this system is mandatory for businesses that exceed certain value thresholds in the import or export of goods. Below are key details regarding the procedures for submitting Intrastat declarations in Romania.

General information and relevant authorities

In Romania, the National Institute of Statistics (Institutul Național de Statistică, INS) is responsible for managing the Intrastat system. Businesses must submit their monthly Intrastat declarations to this institution. The contact details are:

Address:
Institutul Național de Statistică
16 Libertății Avenue, District 5
Postal Code 050706
Bucharest, Romania

Contact:
Phone: +4 021 317 77 20 / 21 / 22 / 23
Fax: +4 021 311 50 39 / 08
Email: intrastat@insse.ro, declaratie.intrastat@insse.ro
Website: http://www.intrastat.ro/index_en.php

Intrastat reporting thresholds in Romania

Businesses are required to submit Intrastat declarations if they exceed specific value thresholds for imports or exports. The thresholds in Romania are as follows:

Imports (import):

• Simplified declaration: 1,000,000 RON
• Detailed declaration: 10,000,000 RON

Exports (export):

• Simplified declaration: 1,000,000 RON
• Detailed declaration: 20,000,000 RON

If a business exceeds one of these thresholds during the year, it must start submitting Intrastat declarations in the month the threshold is reached. Declarations must be submitted at least until the end of the following year.

For Intrastat thresholds in other European countries, visit our website: Current Intrastat thresholds and VAT rates in Europe.

Submission deadlines in Romania

Intrastat declarations must be submitted monthly, with the deadline being the 15th day of the month following the reporting period. Importantly, if this day falls on a weekend or a public holiday, the deadline remains unchanged – the declaration must be submitted on the original due date.

How to submit declarations

To submit Intrastat declarations, businesses must first register in the system by completing the appropriate form. Declarations can only be submitted electronically – either online or via email. Paper declarations are not accepted.

Possible methods of submission include:

• Online: Through the application on www.intrastat.ro.
• Email: To declaratie.intrastat@insse.ro.
• Data carrier: On a CD or USB drive if the business does not have internet access.

To submit online, registration on the Intrastat website is required. After registration, INS sends an automated email with a link to the application.

Businesses can also use the offline Intrastat application available on the system’s website. This application allows the form to be filled out without an internet connection and then submitted electronically.

Intrastat declarations can also be generated using XML files, enabling integration with the company’s ERP systems. The declaration must be in the data format specified by INS.

Declarations can be submitted by the business or a third party acting on its behalf; however, the business is always responsible for the accuracy of the data.

Corrective declaration

If a correction is needed, the declaration should include the word “Revizuire” (revision) and all corrected information. Special attention should be paid to the correct coding of goods (NC code) and the partner country code, which must be corrected if an error occurs.

Minor value differences, such as ±3,000 RON or differences below 10% between the declared and actual value of goods, do not require a correction. However, it is recommended to make corrections to avoid significant discrepancies between Intrastat data and VAT records.

Nil declaration

If a business is required to submit monthly Intrastat declarations, it must also submit zero declarations in months where no intra-community supplies or acquisitions of goods occurred.

The obligation to submit Intrastat declarations ends in the following cases:

• From January of the year following the year in which the reporting threshold was not reached.
• Immediately, if the business ceases or suspends operations during the year (e.g., due to bankruptcy, takeover, closure). In such cases, INS must be notified of changes in the company’s legal status.

Penalties

For late submission of Intrastat declarations or submission with incorrect or incomplete data, financial penalties ranging from 7,500 RON to 15,000 RON may be imposed. These penalties are intended to ensure that businesses comply with the regulations and provide accurate statistical data.

VAT rates in Romania

Romania has several different VAT rates, tailored to various categories of products and services. The standard VAT rate is 19%, which is most commonly applied, covering the majority of goods and services. Additionally, there are two reduced rates: 9% and 5%. The 9% rate applies to food, pharmaceuticals, restaurant services, and drinking water supplies, while the 5% rate is reserved for products and services supporting culture, sports, and ecology, such as books, textbooks, organic food, and recreational and transport services.

Learn more from our article: Guide to VAT rates in Romania: What you need to know.

Summary

The Intrastat system in Romania plays a key role in collecting statistical data on intra-EU trade. Businesses that exceed the specified value thresholds in imports or exports must regularly submit the relevant declarations to the National Institute of Statistics. It is crucial for businesses to be aware of their obligations and deadlines to avoid financial penalties. Submitting declarations electronically, along with the option to use offline applications, greatly simplifies the reporting process.