Traders who make intra-Community purchases of goods or intra-Community supplies of goods must check the cumulative value of these transactions and, depending on these values, assess whether or not they exceed the Intrastat ceilings stipulated in the recent ordinance (Ordin INS nr. 5 din 2022) regulating the procedure for submitting the statistical Intrastat declaration.

The “plafond” values for intra-Community purchases and sales upon exceeding which entities will have to compulsorily make statistical declarations are:

(a) For intra-community purchases:
– If the annual value is less than 900,000 lei, no Intrastat declaration shall be submitted;
– If the annual value is between 900,000 lei and 10,000,000 lei, the declaration shall be submitted the standard Intrastat declaration;
– If the annual value exceeds 10,000,000 lei, an extended Intrastat declaration shall be mandatory;
(b) Intra-Community supplies of goods:
– For annual values of less than 900,000 lei, there is no obligation to file declaration;
– For annual values between 900,000 lei and 20,000,000 lei, standard declaration will be filed;
– For annual values of more than 20,000,000 lei, extended declaration will be filed.

For traders who are required to submit the statistical Intrastat declaration, the deadline for submitting the declaration is the 15th of the following month.
Note: If a trader is required to submit the Intrastat declaration for both intra-EU purchases and intra-EU supplies, depending on the value of the flows, he may submit the standard declaration for one flow (e.g., purchase) and the extended declaration for another flow (e.g., supply).
Therefore, traders must make a careful analysis on the obligation to submit the statistical Intrastat declaration for January 2022 by referring to the cumulative annual value of intra-EU purchases and supplies reported for 2021.

We remain available for any clarification