Tax Flash no. 136
Tax Flash no. 136
New Intrastat value thresholds applicable in 2027
In the Official Gazette, Part I no. 906 of October 30, 2026, the Order no. 832/2026 on the Intrastat value thresholds for the collection of statistical information on intra-EU trade in goods in 2027, which enters into force on February 1, 2027, was published.
Thus, according to the order, starting with the reference year 2027, the Intrastat value thresholds are set at:
The thresholds are applied separately for each trade flow, i.e. dispatches and arrivals of goods, their value being analysed independently.
By comparison, for 2026, the value thresholds were RON 1,000,000 for each of the two flows.
Regarding the Intrastat reporting obligations for 2027, the following situations must be taken into account:
Companies that have achieved, during 2026, a volume of intra-EU dispatches and/or arrivals of goods of more than RON 1,000,000 will be required to submit Intrastat statistical declarations starting with the reference month January 2027.
This obligation is maintained even if, in 2027, the value of the company's operations is below the new thresholds of RON 2,000,000.
During 2027, new Intrastat reporting obligations may arise for economic operators that carry out intra-EU exchanges of goods and whose cumulative value, since the beginning of the year, exceeds the value thresholds established for this year. In this case, economic operators will have the obligation to complete and submit Intrastat statistical declarations starting with the month in which the applicable value threshold, calculated separately for dispatches and arrivals of goods, is exceeded, respectively
In the Official Gazette, Part I no. 906 of October 30, 2026, the Order no. 832/2026 on the Intrastat value thresholds for the collection of statistical information on intra-EU trade in goods in 2027, which enters into force on February 1, 2027, was published.
Thus, according to the order, starting with the reference year 2027, the Intrastat value thresholds are set at:
- 2,000,000 lei for intra-EU dispatches of goods;
- 2,000,000 lei for intra-EU arrivals of goods.
The thresholds are applied separately for each trade flow, i.e. dispatches and arrivals of goods, their value being analysed independently.
By comparison, for 2026, the value thresholds were RON 1,000,000 for each of the two flows.
Regarding the Intrastat reporting obligations for 2027, the following situations must be taken into account:
- Companies that exceeded the value thresholds for 2026
Companies that have achieved, during 2026, a volume of intra-EU dispatches and/or arrivals of goods of more than RON 1,000,000 will be required to submit Intrastat statistical declarations starting with the reference month January 2027.
This obligation is maintained even if, in 2027, the value of the company's operations is below the new thresholds of RON 2,000,000.
- Companies exceeding the value thresholds during 2027
During 2027, new Intrastat reporting obligations may arise for economic operators that carry out intra-EU exchanges of goods and whose cumulative value, since the beginning of the year, exceeds the value thresholds established for this year. In this case, economic operators will have the obligation to complete and submit Intrastat statistical declarations starting with the month in which the applicable value threshold, calculated separately for dispatches and arrivals of goods, is exceeded, respectively