Traders engaged in intra-Community trade are required to file Intrastat declarations if value of imported or exported goods exceeds tresholds for certain country. These traders are also liable to VAT in this country.
If the sum of invoiced amounts to and from other countries exceeded the treshold in one calendar year, the summary reports in the form of statistical returns are required and this data has to be sent to the relevant customs authorities.
The rules for Intrastat reporting is determined in all EU countries by EU legal regulations as well as by national legislation. Therefore, the thresholds that trigger an Intrastat declaration requirement vary from country to country, as do the deadlines for reporting.
Recording keeping is carried out using INTRASTAT - a statistical data collection system for merchants of goods who trade with the European Union Member States, where the customs declarations are required upon receipt or dispatch of goods. There is a variety of the data available on intra-Community trade.
INTRASTAT statements shall be submitted to the relevant customs authorities once a month, according to the official dates set out by each country. This obligation lasts until the end of the year in which the company exceeded this limit, and continues for the following year too, regardless of the sum and amount of the invoices.
Inaccurately completed INTRASTAT, or failure to submit the monthly report, may result in a fine. The amount of a fine differs in different European countries.
All new customers receive 3 months of INTRASTAT Reports FREE of charge. After the 3 month trial period, we will negotiate a price acceptable to both parties.
The cost of INTRASTAT will be based on the number of tasks that will be required. Therefore, it cannot be quoted accurately without any further information from the client. However, the example blow provides a general overview of INTRASTAT management costs:
Up to 50 invoices, the INTRASTAT fee is circa 3,000 CZK per month. For 100 and more invoices per month , the fee is fixed at 6,000 CZK per month.
We have been working with INTRASTAT for over 15 years. We provide our services at a highly qualified level. All our employees are fully trained, attend professional seminars and deliver the service using up to date knowledge and technology.
These include, for example, a sufficiently sophisticated computing system with Internet connectivity, specialized software and technical equipment (specific programs are subject to regular updates with a certificate system security), an electronic signature and access to VAN operator services. We are insured for liabilities up to 10,000,000 CZK.
There are several options available to contact us. You can send us a n enquiry via our online form. You can also send us direct email, call us or visit us at our premises. Our team will be happy to help you and answer any of your enquiries.
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How are business samples displayed?
Intrastat data does not indicate any receipt or delivery of free commercial samples. Business samples that are equipment, apparatus or goods for testing, demonstration, verification, analysis, provided that they are received or dispatched for a specific purpose and are at the same time subject to a temporary transaction are not subject to reporting. Regular business samples, including those sent or received free of charge, are subject to reporting to INTRASTAT – CZ.
What does the tracking period mean?
The tracking period is the calendar month in which the movement of the dispatched goods began or the movement of the received one into which Intrastat data is reported. In practice, this means the calendar month in which the goods were physically accepted by the consignee or sent by the sender. The observed period may also be the calendar month in which the obligation to value added tax for these goods arises, provided that this month is the same as the month in which the goods are dispatched or ceased to move the goods received or the month following.
How do goods invoiced with a time delay greater than one month?
The reporting agent shall recognize the dispatch or receipt of the goods in the month in which the goods were physically dispatched or physically received, provided that such billing is contractually agreed.
How do the returnable containers show?
Returnable packages such as sacks, bags, envelopes, bottles, drums, boxes, etc., as well as coils and pallets that are accepted for a specific purpose and are at the same time subject to a temporary transaction, are not subject to reporting in INTRASTAT CZ.
A separate group is the packaging that is part of the accepted or dispatched goods, including packaging and packaging, which is stated separately on the invoice. These are considered to be part of the goods and their value is included in the value of the goods dispatched or received.
Will the data on the Receipt / Dispatch Report be compared to reality?
Yes, the data you send will be confronted with tax returns – with the agreements entered for the delivery of goods to a Member State and obtained in the same country from a Member State and with a summary statement.
Will the INTRASTAT-CZ report also have to be a natural person?
A physical person – an entrepreneur will fill in an INTRASTAT-CZ report if it is
is registered as a VAT payer in the Czech Republic and the aggregate value of its receipt or dispatch will be higher than the exemption threshold. An entrepreneur who is not a VAT payer is automatically exempted from reporting. Private persons are also exempt.
How is advertising material displayed?
Promotional material (such as guides, pricelists, and other advertising materials designed exclusively for advertising and preparation of a planned business event (unless it is directly traded) is not reported to INTRASTAT-CZ.
What to do if the reporting unit exceeds the exemption threshold in the course of the year?
In the month of the reference year in which the reporting entity exceeds the exemption threshold, it is obliged to report and from this month is obliged to submit the INTRASTAT CZ report including the given month.
In the event that the reporting threshold is reached by receiving or dispatching disassembled goods, statements for INSTRASTAT -CZ will begin to be transmitted to the Customs Administration for the month in which it dispatched or accepted the last part of the dismantled goods. The statement should state the total value of the product in the dismantled state even though its actual sending / receipt in parts was before the obligation to enter the data into INTRASTAT
Are they attached to the Invoice / Receipt Report, or any other documents?
No, they do not. Although this is not stipulated by any regulation, it is often appropriate to attach to the retained copies of the Instrastat statement copies of the documents that can prove the correctness of the data in the statements.
A copy of the Intrastat returns shall be kept by the reporting unit two years after the deadline for the transfer to the customs office.
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