The INTRASTAT statistical system is based on mandatory reporting for economic operators engaged in intra-EU trade (trade with other EU Member States) and is binding and in its basic principles the same in all EU countries.
However, the provision and operation of the INTRASTAT system (such as forms of reporting, organizational security) are solved by the individual EU states in the way best suited to their national administration.
In different EU countries, therefore, the collection of data for the INTRASTAT system is provided by various state administration bodies (eg National Statistical Offices, National Customs or National Banks).
The obligation to report data in the INTRASTAT system is determined by the provisions of the EU regulations, which are regulated in the Czech Republic in particular by Decree No. 200/2004 Coll., On the statistics of exported and imported goods and the way of communication of trade data between the Czech Republic and other Member States of the European Community, by law and the relevant implementing decree. According to these regulations, the INTRASTAT system in the Czech Republic is modified as follows.
Who is affected?
The obligation to report data in the INTRASTAT system concerns entities that exceed the so-called assimilation threshold upon receipt of goods from another EU Member State or upon dispatch of goods to another EU Member State. The assimilation threshold has been set for shipping CZK 12,000,000 and accepting CZK 12,000,000 and is based on the invoiced value of the goods, separately for receipt and for dispatch of goods. Exceeding the assimilation threshold, the entity becomes the reporting entity, the so-called reporting unit.
The reporting unit then submits a statement to INTRASTAT about the dispatch of goods if the invoiced value of the dispatched goods exceeded the cumulative amount of CZK 12,000,000 in the cumulative period from the beginning of the calendar year and the statement for INTRASTAT on receipt of the goods if the invoiced value of the goods received in the cumulation from the beginning of the calendar year exceeded the amount of CZK 12,000,000 in the period under review.
In order to prepare statements for INTRASTAT and forward it to the customs office, the reporting unit may select and authorize a representative who may report the INTRASTAT data for the reporting entity and then transmit it to the competent authority. Such representation must be by written authorization, contract or other document that will be available to prove it.
How and to whom is INTRASTAT reported?
Inventory statements for INTRASTAT are aggregated for the reference period, which is the calendar month, and are submitted monthly, no later than the 12th business day of the month following the observed period. In particular, reports are sent for the dispatch of goods and, in particular, for receipt of goods. As a body in charge of collecting data, a customs administration has been designated in the Czech Republic and the reports are therefore submitted to the relevant customs offices.
For the purpose of reporting data for INTRASTAT, a form (statement for INTRASTAT – especially for dispatch and in particular for receipt of goods), which can be made in paper form or transmitted to the customs office electronically in the prescribed format (on a floppy disk or via electronic data transmission). The report form for INTRASTAT can also be produced using computer technology, provided it conforms to the prescribed template.
As a form of the INTRASTAT statement, it is also possible to use the form of the Single Administrative Document (SAD) but only separately for each subheading of the goods, that it would not be possible to use a single administrative supplementary document.
What is reported within INTRASTAT?
The INTRASTAT system is subject to all EU status, goods under inward processing or under customs supervision temporarily dispatched, accepted by a Member State other than the one in which they were released.
Information from the INTRASTAT system must be comparable to the information obtained from foreign trade statistics based on customs statistics prior to the accession of the Czech Republic to the EU. This means that the system must capture the movement of goods in time, space, and sufficient commodity detail, but also monitor the business operations on which the movement of goods takes place (ownership change, processing operations, storage, moving goods within a single entity, etc.). Thus, INTRASTAT is similar to that reported in the written declarations made for the release of the goods into one of the customs procedures. These are, in particular, data of the goods sub-item according to the Tariff of the EU (TARIC), the invoiced price in CZK, the statistical value in CZK, the type of transaction (commercial operation), the delivery condition,
Standards for the reporting of tripartite transactions or special movements of goods such as receiving or dispatching units, receiving or dispatching time-shipped items,
How do I make corrections to the INTRASTAT statement?
Correction of inaccurate or erroneous data in a Statement delivered to the customs office is made