What is Intrastat?
Intrastat is a system for collection of data for the trade in goods between EU Member States which are not subject to a customs declaration.
Intrastat operators and obligations for declaring under the Intrastat system
Obliged persons for filing declarations under the Intrastat system (Intrastat operators) are the persons registered under the Value Added Tax Act who perform intracommunity trade in goods in annual volumes in BGN currency above the determined thresholds for declaring (exemption thresholds), determined separately for each trade flow - „dispatches” and „arrivals”. Traders with annual volumes of intracommunity trade in goods below these thresholds have no obligation for submitting monthly declarations under the Intrastat system.
The thresholds for declaring under the Intrastat system are determined with an Order of the President of the National Statistical Institute by the end of October of the current year and are valid throughout the following year.
The exemption thresholds for 2019 are:
- for declaring dispatches - BGN 280 000;
- for declaring arrivals - BGN 460 000.
The thresholds for declaring statistical value for 2019 are:
- for dispatches - BGN 14 400 000;
- for arrivals - BGN 7 400 000.
A VAT registered trader could acquire one of the following two obligations for reporting under the Intrastat system as an Intrastat operator:
- “current” obligation, which arises in the case when the trader has had no Intrastat obligation at the beginning of a calendar year and during that year he has accumulated on a monthly basis a volume of intracommunity trade in goods surpassing the pre-determined exemption threshold for a particular flow for that year (separately for each of the flows). The “current” obligation engages the Intrastat operator to submit declarations for the traded goods only for the months from the first reference period (the month when the obligation arises) till the end of the year;
- “annual” obligation, which arises when during a calendar year the trader has accumulated an overall volume of trade surpassing the pre-determined exemption threshold for a particular flow the following year (separately for each of the flows), no matter whether the trader has or does not have any Intrastat obligation for the current year. The “annual” obligation engages the Intrastat operator to submit declarations for all the 12 months of the respective calendar year.
What type of documents should be submitted, where, how and within what deadlines?
The data for the intra-community trade in goods shall be provided with Intrastat declarations submitted in electronic form, signed with qualified electronic signature (issued in Bulgaria), to the Intrastat Information System through the electronic services portal of the National Revenue Agency. The deadline for submission of the monthly declaration is the 14th day of the month following the reference period. The deadline for submission of the first Intrastat declaration for Intrastat operators with a new current obligation is the 20th day of the month following the reference period.
Important! Separate declarations are submitted for dispatches and arrivals.