---> ORDINANCE FOR THE DIFFERENT OR SPECIFIC RULES, APPLIED FOR THE SPECIFIC GOODS AND MOVEMENTS OF GOODS, REFERENCE PERIODS, MODE OF THEIR REPORTING AND DECLARING AND THE GOODS WHICH SHALL BE EXCLUDED FROM THE STATISTICS OF INTRACOMMUNITY TRADE IN GOODS
What is Intrastat?
Intrastat is a system for collection of data for the trade in Community goods between EU Member States which are not declared with the Single Administrative Document.
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 values in BGN currency above the determined thresholds for declaring. The thresholds are determined separately for each trade flow - „dispatches” and „arrivals”. These represent the annual volumes of intra-community trade in goods below which the operators 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 in the end of October of the current year and are valid throughout the next year.
.....The threshold for declaring of dispatches for 2011 was BGN 200 000 and of arrivals - BGN 180 000.
.....The threshold for declaring of statistical value for 2011 upon dispatches was BGN 7 500 000 levs and upon arrivals - BGN 3400 000 levs.
Depending on the annual volumes of intracommunity trade in goods the Intrastat operator might have annual or current (monthly) obligation for declaring.
What type of documents should be submitted, at which institution and within what terms?
The data concerning the intra-community trade in goods should be delivered with Intrastat declarations submitted at the National Revenue Agency till the 10th day of the month following the reference period. See Instructions for filling in of the declarations.
Important! For dispatches and arrivals are submitted separate declarations.
All operators executing intra-community dispatches or arrivals of Community goods which are not declared with a Single Administrative Document should maintain electronic ledgers for the Intrastat transactions.