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What is Intrastat?


Intrastat is a statistical system for collecting data on trade in goods between countries in the European Union. It allows EU member states to collect, process and analyze data on the movement of goods between them.

The Intrastat system was introduced in 1993 to provide better and more accurate information on international trade within the EU. It is based on the European Statistical Community (ESS) standard, which establishes common principles and rules for data collection and presentation.

Each member state has a national authority that is responsible for the collection of Intrastat data, and in Bulgaria it is NSI.

Intrastat data collection is mandatory for all businesses that trade with other EU member states and have an annual turnover exceeding a certain value. This value is different for each member state and may vary from year to year.


Who is obliged to submit Intrastat declarations?


All companies that export and/or import goods between the member states of the European Union are obliged to submit Intrastat declarations.

The obligation to declare the goods in Intrastat arises when the total value of the company’s trade with other EU member states exceeds the threshold values set for each member state. The thresholds for intra-Union import and intra-Union export flows to Bulgaria are determined by the NSI once a year and promulgated in the State Gazette by the end of October of the current year.

The thresholds for declaration for 2023 according to Order RD – 05 – 485/03.11.2022. of the Chairman of NSI are:

  • For intra-Union imports (arrivals) – BGN 700,000.
  • For intra-Union export (shipments) – BGN 1,000,000.


The thresholds for declaring a statistical value for 2023 are:

  • For intra-Union imports (arrivals) – BGN 11,000,000.
  • For intra-Union exports (shipments) – BGN 29,300,000.


Intrastat declarations - What the system is, what we need to know when starting a company trading with other EU member states.



Deadlines for submitting Intrastat declarations?


Intrastat declarations are submitted periodically and the deadline for submission may vary depending on the Member State.

In Bulgaria, declarations are submitted monthly, with the deadline for submission being the 14th day of the month following the month to which the declaration refers. This means that if a company is a trader of goods and services and carries out intra-Union import or export of goods in April 2023, it must submit its Intrastat declaration for the month of April by May 14, 2023.


How are declarations submitted?


Intrastat declarations can be submitted electronically or on paper, depending on the preferences of the declaring company and the capabilities of the national statistical office.

In Bulgaria, electronic Intrastat declarations are submitted through the web-based system of the National Revenue Agency (NRA).

Mandatory data such as company data (name, address, tax number), transaction data (value, quantities, unit of measurement, product code) and data on the country of origin and destination of the product are filled in the electronic Intrastat declaration.

Declarations are divided into 2 types – they can be monthly and corrective. For the months in which there were no “intra-Union imports” and “intra-Union exports”, a zero declaration is submitted.


What information must be included in the declarations?


1. Registration number of the Intrastat operator


2. The period during which “intra-Union import” and “intra-Union export” of the goods took place


3. Product code, which is used to classify the goods in accordance with the Combined Nomenclature of the European Union.


4. Country of origin/destination from which the goods were picked up or to which the goods were sent.


5. Value of the commercial operation that were sold or purchased within the commercial operation


6. Amount of the goods that were sold or purchased within the commercial operation.


7. Vehicle that was used to transport the goods.


9. Mode of transportation of the goods that was used to transport the goods.


10. Period of the statistical information – this is the period for which the statistical information was collected.


11. From the beginning of 2022 a new field has been added – “Partner’s VIN number” (partner’s tax identification number)


Do not hesitate to contact us for advice if you plan to start importing or exporting goods to the EU region. We at T&G Consulting have extensive experience in the field and would be happy to provide you with the necessary assistance! Your business is important to us! Together we will succeed!


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