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.
Does the EKAER reporting obligation apply to the transpont of goods from EU to Hungarian natural person?
No. Only the taxpayers have the EKAER reporting obligation. So if the customer in Hungary is the end user of the goods (natural person not registered as VAT taxpayer), the transport is not reported in the EKAER system.
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