{"id":7988,"date":"2023-01-04T10:02:21","date_gmt":"2023-01-04T08:02:21","guid":{"rendered":"https:\/\/ceccarvrancea.ro\/ro\/?p=7988"},"modified":"2023-01-04T10:02:23","modified_gmt":"2023-01-04T08:02:23","slug":"normele-de-completare-a-declaratiei-statistice-intrastat-publicate-in-monitorul-oficial","status":"publish","type":"post","link":"https:\/\/ceccarvrancea.ro\/ro\/normele-de-completare-a-declaratiei-statistice-intrastat-publicate-in-monitorul-oficial\/","title":{"rendered":"Normele de completare a Declara\u021biei statistice Intrastat, publicate \u00een Monitorul Oficial"},"content":{"rendered":"\n<div class=\"post-content\">\n<div class=\"wp-block-image\">\n<figure class=\"alignright size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-28383\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/01\/normele-de-completare-a-declaratiei-statistice-intrastat-publicate-in-monitorul-oficial-a10646.jpg\" sizes=\"auto, (max-width: 353px) 100vw, 353px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/01\/normele-de-completare-a-declaratiei-statistice-intrastat-publicate-in-monitorul-oficial-a10646.jpg 660w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/01\/normele-de-completare-a-declaratiei-statistice-intrastat-publicate-in-monitorul-oficial-a10646-300x182.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/01\/normele-de-completare-a-declaratiei-statistice-intrastat-publicate-in-monitorul-oficial-a10646-150x91.jpg 150w\" alt=\"\" width=\"353\" height=\"213\" \/><\/figure>\n<\/div>\n<p><span class=\"stk-highlight\">Conf. univ. dr.\u00a0<\/span><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/marcel-vulpoi-j88\/\" target=\"_blank\" rel=\"noreferrer noopener\">Marcel\u00a0<strong>VULPOI<\/strong><\/a><span class=\"stk-highlight\">,\u00a0expert contabil<\/span><\/p>\n<p><strong><a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/263260\" target=\"_blank\" rel=\"noreferrer noopener\">Ordinul INS nr. 1.623\/2022<\/a>\u00a0<\/strong><span class=\"stk-highlight\"><em>privind aprobarea Normelor de completare a Declara\u021biei statistice Intrastat<\/em><strong>\u00a0<\/strong>a fost publicat \u00een Monitorul Oficial nr. 1265 din 29 decembrie 2022. Red\u0103m, mai jos, principalele prevederi ale actului normativ.<\/span><\/p>\n<p><span class=\"stk-highlight\"><strong>Normele de completare a Declara\u021biei statistice Intrastat<\/strong><\/span><\/p>\n<p><strong><span class=\"stk-highlight\">Declara\u021bia statistic\u0103 Intrastat \u00een Rom\u00e2nia<\/span><\/strong><\/p>\n<p><span class=\"stk-highlight\">Declara\u021bia statistic\u0103 Intrastat este o declara\u021bie obligatorie conform Legii nr. 422\/2006, cu modific\u0103rile ulterioare, pentru schimburile de bunuri \u00eentre Rom\u00e2nia \u0219i alte state membre ale Uniunii Europene. Importurile intra-UE reprezint\u0103 fluxuri de bunuri din alte state membre ale Uniunii Europene c\u0103tre teritoriul Rom\u00e2niei, iar exporturile intra-UE reprezint\u0103 fluxurile de bunuri care p\u0103r\u0103sesc teritoriul Rom\u00e2niei cu destina\u021bia alte state membre ale Uniunii Europene (Uniune).<\/span><\/p>\n<p><strong><span class=\"stk-highlight\">Obliga\u021bia de raportare \u00een sistemul statistic Intrastat<\/span><\/strong><\/p>\n<p><span class=\"stk-highlight\">Obliga\u021bia furniz\u0103rii de date statistice Intrastat revine tuturor operatorilor economici care \u00eendeplinesc simultan urm\u0103toarele condi\u021bii:<\/span><\/p>\n<p><span class=\"stk-highlight\">1. sunt \u00eenregistra\u021bi \u00een Rom\u00e2nia \u00een scopuri de tax\u0103 pe valoare ad\u0103ugat\u0103 \u2013 adic\u0103 au cod de identificare fiscal\u0103;<\/span><\/p>\n<p><span class=\"stk-highlight\">2. efectueaz\u0103 comer\u021b intra-UE cu bunuri;<\/span><\/p>\n<p><span class=\"stk-highlight\">3. valoarea total\u0103 anual\u0103 a comer\u021bului intra-UE cu bunuri dep\u0103\u0219e\u0219te\u00a0<strong>pragul valoric<\/strong>\u00a0stabilit anual de Institutul Na\u021bional de Statistic\u0103, separat pentru cele dou\u0103 fluxuri, introduceri \u0219i, respectiv, expedieri de bunuri.<\/span><\/p>\n<p><span class=\"stk-highlight\">Obliga\u021biile \u00een sistemul Intrastat se stabilesc de c\u0103tre Institutul Na\u021bional de Statistic\u0103 pe baza declara\u021biilor statistice Intrastat din anul precedent \u0219i a informa\u021biilor din deconturile de TVA \u0219i declara\u021biile recapitulative privind livr\u0103rile\/achizi\u021biile\/prest\u0103rile intra- UE, VIES, furnizate de Ministerul Finan\u021belor, la nivel de operator economic cu activitate de comer\u021b intra-UE cu bunuri. Schimbul de date \u00eentre Institutul Na\u021bional de Statistic\u0103 \u0219i Ministerul Finan\u021belor are loc \u00eentr-un singur sens, respectiv Ministerul Finan\u021belor furnizeaz\u0103 Institutului Na\u021bional de Statistic\u0103 informa\u021biile din deconturile de TVA \u0219i declara\u021biile recapitulative privind livr\u0103rile\/achizi\u021biile\/prest\u0103rile intra-UE, VIES, pentru fiecare operator economic care realizeaz\u0103 schimburi intra-UE de bunuri \u00een luna de referin\u021b\u0103, \u00eens\u0103 Institutul Na\u021bional de Statistic\u0103 nu furnizeaz\u0103 sub nicio form\u0103 \u0219i pe nicio cale informa\u021bii statistice colectate \u00een cadrul sistemului statistic Intrastat la nivel de operator economic.<\/span><\/p>\n<p><span class=\"stk-highlight\"><strong>Praguri valorice Intrastat<\/strong><\/span><\/p>\n<p><span class=\"stk-highlight\">Institutul Na\u021bional de Statistic\u0103 a stabilit un nivel al pragurilor valorice Intrastat de\u00a0<strong>1.000.000 lei<\/strong>\u00a0at\u00e2t pentru expedieri de bunuri, c\u00e2t \u0219i pentru introduceri de bunuri.<\/span><\/p>\n<p><span class=\"stk-highlight\">Un operator economic a c\u0103rui valoare anual\u0103 pentru importurile intra-UE de bunuri este egal\u0103 sau mai mare de 1.000.000 lei trebuie s\u0103 declare pentru fluxul de introducere. Un operator economic a c\u0103rui valoare anual\u0103 pentru exporturile intra-UE de bunuri este egal\u0103 sau mai mare de 1.000.000 lei trebuie s\u0103 declare pentru fluxul de expediere.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/normele-de-completare-a-declaratiei-statistice-intrastat-publicate-in-monitorul-oficial-a10646\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/normele-de-completare-a-declaratiei-statistice-intrastat-publicate-in-monitorul-oficial-a10646\/\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n<\/div>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Conf. univ. dr.\u00a0Marcel\u00a0VULPOI,\u00a0expert contabil Ordinul INS nr. 1.623\/2022\u00a0privind aprobarea Normelor de completare a Declara\u021biei statistice Intrastat\u00a0a fost publicat \u00een Monitorul Oficial nr. 1265 din 29 decembrie 2022. Red\u0103m, mai jos, principalele prevederi ale actului normativ. [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":7989,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-7988","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/7988","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/comments?post=7988"}],"version-history":[{"count":1,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/7988\/revisions"}],"predecessor-version":[{"id":7990,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/7988\/revisions\/7990"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media\/7989"}],"wp:attachment":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media?parent=7988"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/categories?post=7988"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/tags?post=7988"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}