ECS LOGISTICS company is registered at the NIS (National Institute of Statistics) as Third Declaring Party that (TDP), having NIS Certificate, can bring support to companies required by law to declare the flow of goods in the INTRASTAT system through the following services:
1. The collection of the documents from your headquarters;
2. Correct classification of goods under the Customs Tariff;
3. Calculation of gross / net product values;
4. Individual / invoice / delivery declaration with a clear and accurate of the flow of goods / consignments;
5. Monthly statement of all flows of goods through cumulative / monthly declaration;
6. Financial records on goods’ batch, monthly or yearly, concerning the intra-Community transactions, so having
8. Financial evidence on global transactions:
- Of intra-Community according INTRASTAT declaration;
- Of extra-Community according import or export Customs Declarations;
Intrastat declaration is submitted only electronically using computer applications provided by NIS.
1. WHAT IS INTRASTAT?
Intrastat is the name of the system for collecting statistics data on trade with goods between European Union countries.
When a country joins the European Union (EU) and part of the Single Market, the customs control on the movement of goods between this country and other EU countries disappears and retailers have no obligation to fill in the customs declaration for the goods.
To replace this source data was created and developed the Intrastat statistical system to collect information directly from economical operators in EU countries that perform exchange of goods with other EU member states. This statistical system is operational starting January 1st,1993 on the level of the European Union and has as fundamentals a number of Regulations that apply in all EU Member States. There are currently in force the Council Regulation no. 638/2004 on trade statistics between EU Member States and the Commission Regulation no. 1982/2004 on implementing Council Regulation no. 638/2004.
2. WHO DECLARES INTRASTAT ?
Intrastat declaration is mandatory for all economical operators registered for VAT purposes that exchange goods with other European Union member states that exceed the Intrastat threshold established annually. The statistical thresholds are set separately and can have different values for arrivals respectively for dispatches intra-Community of goods.
By law, the information regarding the value of Intrastat thresholds are published annually in the Official Gazette at the end of the year preceding that for which thresholds are in place.
For 2013 the thresholds were established by National Institute of Statistics’
Order No. 1940/2012 on Intrastat value thresholds for collecting statistical information of intra-Community trade in 2013 was published in Official Gazette no. 9 on 7 January 2013.
Normative act raises the threshold for intra-Community arrivals of goods from 300,000 lei, as it was the case last year, up to 500,000 lei.
The threshold value for intra-Community dispatches remained unchanged: 900,000 lei.
3. WHO MUST MAKE, THEN, THE INTRASTAT DECLARATION ?
The obligation to provide Intrastat data is incumbent to the economical operators that fulfil the following conditions :
- Are registered for VAT purposes ( they have a fiscal identification code ) ;
- They exchanges goods with other European Union member states ;
- The total annual value of goods trade for each of the two flows, arrivals, respectively dispatches exceeds the Intrastat threshold established annually .
According to information on the website dedicated to Intrastat , there are two categories of operators:
- The economical operators that in the previous year exceeded the thresholds values set for this year will send the Intrastat declaration for every month of the year ;
- The economical operators that exceed thresholds values during the year, submit the Intrastat declaration starting with the month when the thresholds values were exceeded .
The thresholds represent value limits below which companies are exempted to submit Intrastat declaration .
According to NIS’s Order no. 1948/2012 , the Intrastat thresholds values set for 2013 are:
- For arrivals intra-Community : 500,000 RON.
- For dispatches intra-Community: 900.000 RON .
The Intrastat economical operators data providers must submit monthly to the National Statistics Institute , in electronic format , a statistical statement in which to be used the following specific terms :
- Introduction of goods: goods arrived in Romania from the European Union Member States ;
- Dispatching of goods: goods that go out of Romania to the European Union Member States .
The Intrastat declaration is submitted only electronically by using one of the following methods:
- Online,using the NIS’s provided application ;
- Offline,using the software provided by NIS.
The deadline for submission of Intrastat data to NIS is always the 15th of the month following that of reference .