Legal Alert Inter Community Commodity Trade Statistics Act

The thresholds for 2006 are as follows:

  • for dispatches  – BGN 150 000 ;
  • for arrivals  – BGN 75 000.

(ii) Statistical Value Thresholds  

When those thresholds have been exceeded the operators are obliged to fill in in the Intrastat returns the statistical value of the goods subject to dispatches or arrivals.  When the trade amounts do not exceed the thresholds no data regarding the goods’ statistical value is provided in the Intrastat returns.

The thresholds for 2006 are as follows:

  • for dispatches  – BGN 6 000 000;
  • for arrivals  – BGN  2 000 000.

The declaration and statistical value thresholds are determined by the National Statistical Institute once a year and are promulgated in State Gazette until the month of October of the current year. They are valid for the entire following year. The thresholds for 2006 are valid from September until December 2006.

4. Reference Period

The reference period is the calendar month during which the dispatches or arrivals are carried out. The starting date of the first reference period is 1 September 2006.

5. Intrastat Returns

(i) submission period5 

Intrastat returns submission can be yearly or current.

  • yearly submission 

In case the dispatches or arrivals cumulative amounts for a certain year exceed the threshold for that year the operator is obliged to submit returns throughout the entire following year for the months from January until December inclusive. The first return should be submitted in February containing data for the month of January.

  • current submission 

The obligation for current submission arises when the dispatches or arrivals cumulative amounts for a certain month during the current year exceed the thresholds for that year. In this case the operator is obliged to submit returns as of the month following the month when the threshold has been exceeded. The first return is filed until the 20-th day of the following month.6

(ii) submission term 

The returns are submitted monthly until the 10-th day of the month following the reference period.

(iii) submission method 

Operators can submit Intrastat returns to the National Revenue Agency personally or through an authorized representative. The returns and the other documents or data subject to declaration should be submitted electronically and signed with an electronic signature. As an exception, in the absence of technical means, the returns can be filed on paper accompanied with a copy recorded on a magnetic, optic or other device.

(iv) types of returns 

Two basic kinds of Intrastat returns have been elaborated for Intrastat purposes – Arrivals Return and Dispatches return. The returns can be used as main, correction or Nil return.