Intrastat is a system designed for gathering data and producing statistics related to the movement of goods within the internal market of the European Union (EU) member states. It plays a key role in tracking and analyzing the trade of goods between EU countries.
Learn more about Intrastat and ESL in Romania in our comprehensive guide below.
In the European Union, every taxable person engaged in supplying goods or services to another EU Member State must file an EC Sales List (ESL) within 25 days following the conclusion of the reporting period. Specifically in Romania, there is no set threshold for ESL reporting, meaning that any such transaction requires reporting. Failing to submit the ESL in a timely manner can result in a penalty, similar to the consequences of late VAT return filings. This fine ranges from RON 1,000 to RON 5,000.
Last Updated:03/01/2024
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