What happens if you're late or get the Intrastat declaration wrong

If you've landed on this page, you're probably not looking for theory. You've realized that an Intrastat declaration was filed late, contains an error, or maybe wasn't filed at all — and you want to know, concretely, what happens next. Let's go through it step by step.

One important thing before the details: Intrastat remains, in essence, a statistical reporting obligation, not a tax. That doesn't mean irregularities can be ignored — it just means that, most of the time, what follows a mistake is a clarification and correction process, not a disaster. Panic doesn't help; understanding the steps does.

What actually happens when a declaration is missing or has errors

Failing to file the Intrastat declaration on time, or filing it with errors, is an administrative offense under the legislation governing this reporting system, and such offenses can be sanctioned with a fine.

We need to be direct with you here: we won't give you a fine amount we haven't verified against the official source right now. Fine amounts for this type of offense are set by the regulation governing Intrastat (the INS order in force) and can be updated. Throwing out a figure without checking it against the current version would do you a disservice — either scaring you needlessly or reassuring you falsely. Our recommendation: before drawing any conclusion about "how much this costs you," check the current amount on the INS website (insse.ro) or get confirmation from a consultant who works with these files daily.

What we do know for certain, because this is how the process works regardless of the exact sanction amount:

• INS identifies a missing declaration or discrepancies (for example, between the customs/VIES declaration and the Intrastat declaration) through administrative checks, not through accidental "discovery."
• In most cases, INS's first reaction is not a direct sanction, but a request for clarification or for the missing declaration to be completed.
• A sanction is typically applied when the clarification request goes unanswered or the irregularity repeats.

In other words: the moment you receive a request from INS is not the end of the story. It's actually your last clear chance to resolve things before they become a bigger problem.

What an INS audit or clarification request usually looks like

Don't expect an "inspection" in the classic sense, with officials showing up at your premises. In practice, the process is administrative and usually unfolds like this:

1. Written notification — a letter (by post, email, or through the online reporting system, INSTAT) in which INS requests that the missing declaration be filed or asks for an explanation of an identified discrepancy.
2. Response deadline — you're given a window to correct or complete the situation. The exact deadline varies and should be read directly from the notification received.
3. Response review — if you file the corrected declaration or the requested explanation within the deadline, the file is usually closed with no further consequences.
4. Escalation — if you don't respond, or the response is insufficient, the administrative-offense process follows, which can include a fine.

What matters most in this whole process: respond quickly and with the correct information. Most situations that end up sanctioned don't start from the initial mistake — they start from a clarification request that was ignored or handled too late.

Can a wrongly filed declaration be corrected? Yes — and it's simpler than it sounds

If you've already filed a declaration and later noticed an error (wrong code, wrong value, wrong country), the good news is that the Intrastat system allows you to file a corrective declaration. In practice, you redo the declaration for the affected reference period and resubmit it, corrected, through the same system (INSTAT).

• The correction is made for the same reference month the error relates to, not for the current month.
• The earlier you correct it — ideally on your own initiative, before any request from INS — the simpler and less problematic the process is.
• If the error could create discrepancies visible to INS, it's preferable to file the correction on your own initiative, with an explanatory note, rather than waiting for a request.

Minor mistake vs. a complete lack of reporting — these are not the same thing

It's important to tell the difference, because the practical treatment is different:

A minor mistake (e.g. wrong NC8 code, a slightly incorrect statistical value, wrong mode of transport) — usually resolved through a corrective declaration, and the risk of a sanction is significantly lower if you correct it on your own initiative.

A complete lack of reporting (no declaration filed at all for a month when you had the obligation) — a more serious irregularity, because INS has no data whatsoever for that period. The solution remains the same — file the missing declaration as soon as possible, ideally before receiving a notification.

In both cases, the real difference between "a minor incident" and "a problem" is how fast you react. An error corrected within a few days is a non-event. The same error ignored for three months becomes something else.

What you can do, starting today

If you're in any of the situations above — a missing declaration, an error you've discovered, or a first notification from INS — the practical step is simple: check what's missing or wrong, prepare the correct declaration (or the corrective one), and file it as soon as possible.

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