What is the Intrastat declaration and who needs to file it

If your company buys or sells goods to other EU countries, you've probably heard the term "Intrastat" — usually from your accountant, a business partner, or, worse, during an audit. Here it is, explained simply, without the jargon.

What the Intrastat declaration actually is

Intrastat is the system through which EU member states collect statistics on the trade of goods between them. It isn't a tax and it isn't linked to VAT — it's strictly a statistical report, but filing it correctly and on time is a legal obligation for companies that exceed a certain value threshold.

In Romania, the declaration is submitted monthly to the National Institute of Statistics (INS), separately for:

• Dispatches — goods sent from Romania to another EU member state
• Arrivals — goods received in Romania from another EU member state

Who needs to file it

Not every company trading within the EU needs to file Intrastat — only those that exceed the annual value threshold set by INS, separately for dispatches and for arrivals.

ℹ️ Threshold for 2026: RON 1,000,000, separately for dispatches and for arrivals (same value as in 2025, kept for the current year). Source: CECCAR Business Magazine and JURIDICE.ro, based on the INS Order applicable from January 1, 2026. The figure can change from year to year — if you're reading this article later, ask us and we'll check the threshold in force at that time.

What's worth remembering:

• The threshold is calculated on the cumulative value of intra-EU trade within a calendar year, not per transaction.
• Once the threshold is exceeded in a given month, the reporting obligation stays active at least until the end of the year (sometimes into the following year too).
• There are two threshold levels: one for basic reporting, another (higher) one for detailed reporting — requiring additional information such as Incoterms and the transaction code.

Why it matters, even though it seems like a minor formality

Many companies exceed the Intrastat threshold without realizing it — especially growing ones that haven't actively monitored their intra-EU trade volume. The problem usually doesn't surface at the moment the threshold is crossed, but during a later audit, when it's discovered that previous months weren't reported.

Filing late or with errors can lead to administrative fines — reason enough for companies with growing trade volumes to check periodically, not just once a year. (We cover exactly what happens in such a case in the article about the consequences of a wrong or late Intrastat declaration.)

What a correct declaration actually requires

For each transaction included in the declaration, you need:

• The customs code (NC8) of the goods
• The statistical value of the transaction
• The country of origin/destination
• The mode of transport
• The delivery condition (Incoterms), for detailed reporting

This is usually the part that takes up the most internal time — especially if the company doesn't have someone dedicated to this task, or if the person responsible does it "on the side" of other duties.

What you can do

If you're not sure whether your company exceeds the threshold, or if you simply want to stop managing this monthly reporting in-house, you can write to us — we'll check your specific situation and tell you clearly where you stand, with no obligation.

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