Intrastat Statistical Declaration

The page organizes trade in goods with EU countries, separately for arrivals and dispatches. Reporting is statistical and is submitted to the National Institute of Statistics, even when based on documents also used for D300 or D390.

Information tracked on the page

The obligation and threshold are tracked separately for arrivals and dispatches.

Check the eight-digit CN code, country, nature of the transaction, transport, mass, quantity and values for each item.

The Combined Nomenclature changes annually; the 2026 nomenclature is used for 2026.

Intrastat concerns intra-EU goods trade and is checked separately for arrivals and dispatches. It does not automatically include D390 services.

For 2026, the statistical threshold is RON 1,000,000 per flow. Check whether it was exceeded in the previous or current year and when the obligation starts. The deadline is the 15th of the month following the reference month.

Supporting documents

• Intra-EU goods invoices, delivery notes, CMRs and other evidence of physical movement.
• The description and eight-digit CN classification, country of origin, partner state and partner identification required by instructions.
• Quantity, net mass, supplementary unit, delivery terms, transaction nature and transport mode.
• Invoiced/statistical values, relevant transport costs, INS notification and previous declarations.

Completing and checking data

1. Determine the obligation for each flow and starting month from annual cumulative goods values. Check the business profile and INS notification; one flow’s threshold cannot be offset against the other.
   • Tax profile and registered obligations
2. Check invoices in Foreign currency purchases and Foreign currency sales, but compare the period with physical goods movement. Separate services, returns, transfers and processing according to INS instructions.
   • Foreign currency purchases
   • Foreign currency sales
3. In Intrastat, complete each item’s flow, CN code, countries, transaction, transport, mass, quantity and value. Use CN 2026; do not copy last year’s code without checking.
   • Open this return’s form
4. Reconcile with logistics documents and D390 goods operations. Explain period and value differences rather than forcing identical totals. Complete/import into the INS 2026 app, validate and submit required flows.
   • D390
   • Open this return’s form

Each flow’s details passed INS validation and you have submission confirmation for the correct month. The file keeps classification, value calculations and transport documents.

Completing and checking the form in Fluxe

1. Check the notification, obligation and annual thresholds for each flow.
2. Reconcile intra-EU goods with D300, D390, invoices and logistics documents.
3. Complete the CN code, countries, transaction, delivery, transport, mass, quantity and values.
4. Use the year's classification and resolve all incomplete line items.

Validation and filing

1. Open the online or offline Intrastat app valid for the year.
2. Import the file or fill in the line items and run the INS validations.
3. Submit the flows subject to a reporting obligation separately and check the INS message.
4. Archive the return, confirmation and documents supporting classification and value.

What to check before submission

Fluxe prepares the available data; the obligation, thresholds, classification and submission are confirmed in the INS system.

Legal basis and verification date

Law No. 422/2006 and the annual INS rules for completing the Intrastat statistical declaration.

Legislative reference: 10 September 2026. Before a later filing, check the software version, instructions and deadline applicable to the period again.

Official sources

• Official INS Intrastat portal
• Intrastat changes from January 2026
• INS manual for statistical information providers
• INS Order 1604/2025 — Intrastat thresholds for 2026
• INS rules of 25 November 2022 — periods, deadlines and reported data

Related resources

• Accounting
• Recapitulative Declaration D390 VIES
• D300 VAT return

Practical example

The company receives goods from an EU state and separately provides a service. Check the reporting obligation and goods flow, CN code, quantity, value and partner using documents and that year’s rules. Do not automatically add the service to the same report merely because the partner is in the EU.

Frequently asked questions and solutions

The CN code or net mass is missing

Request information from the warehouse/supplier and classify according to goods characteristics. Do not use a generic code or the invoice value instead of mass.

D390 and Intrastat have different totals

D390 can include services, while Intrastat tracks goods movements with its own period/value rules. Reconcile comparable items and document supported differences.

You found an omission or have no operations in the month

Follow the INS procedure to revise the declaration or file one with no operations if the obligation is active. Keep transmission confirmation and do not treat the absence of Fluxe rows as filing.