Romania Updates 2027 Intrastat Thresholds and VAT Compliance Programme

Intrastat: New Thresholds for 2027

The National Institute of Statistics (INS) has set the Intrastat thresholds for 2027 at RON 2,000,000 for dispatches and RON 2,000,000 for arrivals of goods within the EU. The thresholds are set by Order No. 832/2026, published in the Official Gazette (Monitorul Oficial). These are the key points of the order:

• Businesses that exceeded the 2026 thresholds during 2026 must report from the January 2027 reference month.
• Other businesses must report from the month in which their cumulative 2027 value exceeds the new thresholds.
• Each flow is assessed separately.

The Order enters into force on 1 February 2027 and repeals INS Order No. 1,604/2025.

Find here our overview of Intrastat thresholds in Europe.

VAT: ANAF Launches Preventive Compliance Programme

In addition to this change, the National Agency for Fiscal Administration (ANAF) announced a national preventive compliance programme for taxpayers with potential VAT risks. Before any tax audit begins, these taxpayers will receive information letters asking them to:

• Check that all tax and informative returns have been filed and that the data reported is complete and accurate.
• Reconcile their returns against RO e-Factura invoices, cash register records, SAF-T reports and the pre-filled RO e-TVA return.
• Report any incorrectly declared transactions in the adjustment rows of the current period’s VAT return. Material errors follow a specific correction procedure.
• Correct informative returns by filing amended returns for each affected reporting period.

How Marosa by Wolters Kluwer Can Help You

Marosa by Wolters Kluwer supports businesses operating in Romania with:

• Intrastat: monitoring dispatch and arrival volumes against the 2027 thresholds, and preparing and filing Intrastat declarations.
• VAT compliance reviews: reconciling VAT returns with RO e-Factura, SAF-T and RO e-TVA data to identify and correct discrepancies before ANAF raises them.
• Corrections and amended returns: regularising VAT returns and informative returns where errors are detected.