When and how to make corrections of Intrastat declarations?

Have you found out new information that should have appeared in the already submitted Intrastat declaration, but at the moment of its processing you did not know it? This can occur very easily. At this point, it is important to know the rules for making corrections to Intrastat declarations. This rules are contained in the Handbook for Intrastat data providers, as well as their deadlines are. It also lists errors and inaccuracies that do not need to be corrected. And last but not least, the Handbook contains the corrections procedure for Intrastat declarations when a credit note is issued. In our article, you can find all necessary information that you should know before you start to correct Intrastat reports.

If the company finds inaccuracies in the submitted Intrastat declaration, it is obliged to correct the false data no later than 30 days from this moment. The correction shall be made in accordance with the rules in force for the year of the reference period of the report. The deadline for corrections is the 12th working day of July in the year following the year in which the incorrect data for any month were reported. After the expiration of the June reporting deadline, it is not possible to correct any of the months of the previous year any more.

Correction of declarations submitted to the customs office electronically can be done in two ways. The company can cancel the entire report and submitt a new one in its place, complete with the correct data. This procedure is the only one possible for correction of declarations submitted on paper. The second option is to correct erroneous data in specific lines in the report directly in the InstatDesk application to update an existing report.

When are Intrastat corrections not required?

  • If the correction of the wrongly stated invoiced value does not change the incorrectly submitted value by more than 5%.
  • In the event that the correction of an inaccurate data of the net weight or quantity does not change the erroneously reported figure by more than 5 %.
  • Other incorrectly reported data (except for the invoiced value and quantity) do not have to be corrected if they relate to a value not exceeding CZK 10,000.

It is not decisive for setting the 5% limit whether the correction will increase or decrease the final amount. When companies submit Intrastat declaration, they should consider the possibility of aggregated reporting. If there are several cases with the same commodity code, the same mode of transport, the nature of the transaction, the country of destination or dispatch and the country of origin, the same code of delivery terms and the indication of the special movement code and statistical value, it is appropriate to report them in one line. It can thus reduce the number of possible subsequent Intrastat corrections by using the option not to correct erroneous data.

Credit notes and corrections of Intrastat declarations

If is a credit note issued for goods delivered and reported to Intrastat it may change their price as follows:

  • The credit note will deduct an amount from the total price of the goods. Such as in case of accepted complaint (for example due to poor quality of goods). The company has to correct the data on the value of the discounted goods in the original Intrastat declaration. The correction is not required only if the difference does not exceed 5% of the originally reported value.
  • A seller can cancel the original invoice with the issuance of a credit note and return full purchase price to the customer. No matter if the credit note apllies to the entire shipmnet of goods or just to a part of it. In this event, the corrections of Intrastat declarations are not required. The originally submitted value of the goods before the issuance of the credit note remains the same. So the credit note is not reported in Intrastat at all. At the same time, it does not matter whether the credited goods are returned to the seller or not. 

Other rules

If all or part of the shipment returns back to the seller, the data in the originally submitted Intrastat declaration are not corrected. A return of recieved or of sent goods is reported with the transaction code “21”. And the value of declared goods is the same as the original one.

If a company expects some changes in the reported value of goods at the moment of processing of Intrastat declaration, it can report the already estimated value. This will prevent the subsequent correction of the declaration. If expected changes do not occur, or in a different amount, it has to correct this value. Here is also an option not to correct erroneous data, if the value does not change by more or less than 5 %.

The transaction code is not corrected if it was correct at the moment of processing of Intrastat declarantion, but the subsequent handling of goods does not correspond to this.

Nothing should surprise you now in the process of making corrections to Intrastat declarations. However, if you are still not completely sure, do not hesitate to contact us.

CONTACT US

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Changes in EKAER system – what will the year 2020 bring?

Electronic Trade and Transport Control System (EKAER) was implemented in Hungary since the 1st January 2015. It helps the Hungarian Tax and Customs Authority to monitor shipments in Hungary. The purpose of the EKAER system is to ensure the transparency of the movement of goods and thereby minimize potential tax evasion in the field of VAT. The taxpayer has a reporting obligation if the monetary or weight limits of the shipment are exceeded. This limits are set separately for non-risky and risky goods. Failure to comply with this obligation is subject to the risk of imposing a fine up to 40% of the value of the unmarked goods. The State Tax and Customs Authority may also accede to seize the transported goods until their identity is established. The EKAER has undergone a number of changes since its introduction in March 2015. For example the taxpayers may be exempted from the reporting obligation if they transport products between two domestic locations that are no more than 20 km away from each other. From March 2020 certain data of closed reports can be modified afterwards. The biggest change so far should come from 1st January 2021.

The scope of the EKAER will change: products qualified as „not risky” will be exempted from the reporting obligation.

At the beginning of 2019, the European Commission repeatedly expressed its attitude to the EKAER system. The reporting obligation does not comply with the relevant European VAT rules and represents an administrative burden for intra-Community trade. The European Commission, among others, considered that the Hungarian law infringes the principles of neutrality, proportionality and of free movement of goods. The Commission also charged Hungary to harmonize properly their law. Therefore, the Hungarian government has integrated changes in rules of EKAER reporting in the Act LXXVI of 2020. This act establishes Hungary’s central budget plan for the year 2021 and includes besides EKAER changes, also other changes in the area of taxation.

Planned changes in the EKAER system

Based on the Act LXXVI of 2020, published on 14 July 2020, the following changes can be expected from 1st January 2021:

  • EKAER´s reporting obligation for non-risky goods will be completely abolished.
  • The reporting obligation will newly apply to the transport of risky goods their value exceeds the monetary or weight limit. Their amount is not yet given. These limits for risky goods are currently defined as follows: the total value of the consignment excluding VAT of HUF 1 000 000 and the total weight of the consignment is 500 kg.
  • The Hungarian taxpayer risks a fine up to 40% of the value of the goods if
    • fails to fulfill its notification obligation,
    • or if incorrectly informs about the weight or value of the transported goods.
  • In other cases (such as writing data, correspondence, etc.), could taxpayers, who are a natural person, be fined at least 200 000 HUF. In case of taxpayer, who is not a natural person, is amount of this fine at least 500 000 HUF.
  • It is expected that taxpayers will have to still provide a risk guarantee in case of transporation of risky goods. The taxpayer is exempted from paying a risk guarantee if
    • is registered in the qualified taxpayer database of the National Tax and Customs Administration,
    • or it is operating for at least two years and it is registered by the National Tax and Customs Administration’s database for companies who have not accumulated any public debt. And his tax number is not suspended during the reporting period too.

DETAILED RULES FOR EKAER REPORTING ARE NOT REGULATED BY THE ACT LXXVI OF 2020.

These will be included in a decree of the Ministry of National Economy, which is not yet available. It is currently not clear if the list of dangerous goods will be extended next year. Or what monetary and weight limits will be set to determine the origin of the reporting obligation. Or whether risk guarantee obligation will continue to apply to taxpayers who do not meet the requirements for exemption. As the ministerial decree is published, I will update the overview of EKAER changes.

photo: www.freeimages.com
source: adozona.hu

The delivery of goods from EU to the Hungarian end user and EKAER reporting obligation

Recently, we have been asked more often the questions about Electronic Public Road Trade Control System (EKAER). This system was introduced in January 2015 by the Hungarian government. It is designed to ensure the transparency of the movement of goods and thereby minimize potential tax evasion in the field of VAT. One Slovak company, which trades in building materials, turned to us for help in delivering the goods to Hungary. They wanted to transport goods from Slovakia to the customer who was a natural person. But the carrier asked them for the EKAER number. So how should the company proceed in accordance with the Hungarian law?

This company needed to dispatch a truck to Hungary with building materials heavier than 2 500 kg. It may seem that becauese of exceeding the limit for the weight of goods transported from the EU to Hungary their transportat is subject to EKAER, but this is not that case in this particular situation. The explanation is simple. Their customer is not subject to VAT in Hungary and building materials has just for his own use. Therefore, the EKAER reporting obligation does not apply to him. The person, who is obliged to report the transportat of goods from the EU to Hungary, is the recipient of the imported goods with a valid Hungarian VAT number. But in this case, the recipient of the imported goods in Hungary is the end user who is not subject to VAT, therefore there is no need for EKAER.

foto: www.freeimages.com

Intrastat deadlines for all EU Member States for 2020

I have already posted the article about the assimilation thresholds for Intrastat reporting in EU countries for 2020. Today, I would like to add an overview of deadlines. The deadline for submission of the Intrastat declaration vary from country to country, but in contrast to the threshold values, deadlines do not change interannually. Intrastat declarations for a given reference period must be submitted by particular day of the month following the reporting period. According to the Regulation (EU) No 659/2014 of the European Parliament and of the Council, the reference period shall be the calendar month of dispatch or arrival of the goods or the calendar month during which the chargeable event occurs for the Community goods on which VAT becomes chargeable on intra-Community acquisitions and supplies. Let’s see the overview of Intrastat deadlines in all EU countries for 2020.

Complete overview of Intrastat deadlines in all EU countries for 2020

Member StateCountry CodeDeadline
Austria AT10th worknig day
Belgium BE20th of the month
BulgariaBG14th of the month
CroatiaHR15th of the month
Cyprus CY10th of the month
Czech republic CZ12th working day
Denmark DK10th worknig day
Estonia EE14th of the month
Finland FI10th worknig day
France FR10th worknig day
Germany DE10th worknig day
Greece GRlast working day
Hungary HU15th of the month
Ireland IE23th of the month
ItalyIT25th of the month
Latvia LV10th of the month
Lithuania LT10th worknig day
Luxembourg LU16th working day
Malta MT10th worknig day
Poland PL10th of the month
Portugal PT15th of the month
Romania RO15th of the month
Slovakia SK15th of the month
Slovenia SI15th of the month
Spain ES12th of the month
Sweden SE10th worknig day
The Netherlands NL10th worknig day
United Kingdom GB21st of the month

What is the difference between the deadlines?

The deadline is set by each country for a particular calendar or working day in the month following the reporting period. Regarding working days, the submission deadline is clear. While in countries, where the deadline is a particular calendar day, the determination of the final deadline may differ. If the due date falls on a weekend or holiday, the submission deadline is the next working day in most countries, so traders gain more time to submit Intrastat declarations. But there are a few exceptions. If the date falls on a weekend or holiday, then the due date is the last working day before the deadline. This is used in Croatia, Ireland and Slovenia. In Romania, the rules do not say whether the due date is the next working day or the last working day before the submisson deadline, so the deadline remains unchanged.

Intrastat reporting thresholds in EU Member States for 2020

EU Member States are free to set their own assimilation thresholds for Intrastat reporting in accordance with Regulation (EC) No 638/2004 of the European Parliament and of the Council. These tresholds are set separately for arrivals and dispatches. If traders exceed the threshold during the previous year, they are oblidged to submit an Intrastat declaration. Threshold values depend on the volume of intra-Community trade. As it grows, threshold values change. These limits have increased this year for some EU countries, so I present a complete overview of the assimilation thresholds for Intrastat reporting in 2020.

Complete overview of assimilation thresholds for Intrastat reporting in EU countries for 2020

2020
ArrivalsDispatches
Austria (EUR)750 000750 000
Belgium (EUR)1 500 0001 000 000
Bulgaria (BGN)470 000290 000
Croatia (HRK)2 200 0001 200 000
Cyprus (EUR)180 00055 000
Czech republic (CZK)12 000 00012 000 000
Denmark (DKK)6 900 0005 200 000
Estonia (EUR)230 000130 000
Finland (EUR)600 000600 000
France (EUR)460 0000
Germany (EUR)800 000500 000
Greece (EUR)150 00090 000
Hungary (HUF)170 000 000100 000 000
Ireland (EUR)500 000635 000
Italy (EUR)200 0000
Latvia (EUR)220 000120 000
Lithuania (EUR)250 000150 000
Luxembourg (EUR)200 000150 000
Malta (EUR)700700
Poland (PLN)4 000 0002 000 000
Portugal (EUR)350 000250 000
Romania (RON)900 000900 000
Slovakia (EUR)200 000400 000
Slovenia (EUR)140 000220 000
Spain (EUR)400 000400 000
Sweden (SEK)9 000 0004 500 000
The Netherlands (EUR)800 0001 000 000
United Kingdom (GBP)1 500 000250 000

Differences in Intrastat reporting in EU countries

In some countries, it is possible to send Intrastat reports in two forms – simplified or detailed, depending on the amount of intra-EU trade turnover. There are two limits in these countries, the higher one defines the requirement for Intrastat reporting in detailed form. There is no unified form of such reports, the final form differs in different member states. While the detailed report is completed only by a statistical value compared to the simplified report in some countries, in other contries, there is also requiered infomation about delivery term or mode of transport. The table contains the basic thresholds which define the requirement for Intrastat reporting. It means tresholds for simplified Intrastat reporting.

Although the obligation for Intrastat reporting is based on European Union legislation, reporting rules vary from country to country. In addition to European legislation, the rules are also determined by national legislation. Therefore, there are different assimilation thresholds for Intrastat reporting across EU countries, as well as reporting methods or deadlines for reporting in a given year. There is a more marked difference in threshold values in France and Italy.

French simplified Intrastat declarations must be submitted from the first delivery of goods to another EU member state, regardless of the total value of the goods. In Italy, exceeding of certain reporting threshold for dispatches changes only periodicity of reporting. Intratat declarations must be submitted monthly, if intra-EU transaction exceed 50 000 EUR. If not, the obligation to report Intrastat is quarterly. Traders begin Intrastat reporting from the first dispatches transaction as well. So it is always necessary to familiarize yourself with the rules of the certain country in which the trader has reporting obligation.

Intrastat and the United Kingdom

You have certainly not missed the fact that in the table, I mention the United Kingdom, which left the European Union on 31. January 2020.  After that the UK entered the transition period. This period runs until the end of 2020, when the United Kingdom remains in the single market and customs union – without barriers, customs formalities and controls. There are no changes for the reporting units, they still are obligated to report Intrastat.

What is Intrastat? Concepts and explanations (part 1)

Intrastat. The word under which every experienced importer and exporter will introduce the mountain of paperwork, bureaucracy and endless administration. The biggest problem for all of them is the incredible number of forms and, above all, the concepts. Only those who are taking Intrastat on a daily basis will be able to see them. So we :-). 

Intrastat entertains us. We will take the reins for you and we will do all of Intrastat’s administration for you. Simply call us, call (dial +420 724 366 684 ). Or you can stay in our offices in the heart of Prague or Poděbrady!

And because we understand how difficult it is for many businesses and businesses to handle all Intrastat reporting, we have prepared a slightly larger article for you on this topic. In it we analyze individual terms and also ….

Why do companies have Intrastat to run and what does it serve?

Intastat is a statistical system that serves to track goods across countries. Intrastat was obligatorily introduced by the European Union (so it is also valid for the Czech Republic) and any (business) trader wishing to trade with companies, tradesmen, etc. from another EU Member State must record, on a compulsory and regular basis, what goods and where they exported or where the goods were imported. These goods movements are recorded in the forms.

Example: You want to take 50 tons of wood from the Czech Republic to Italy. You must automatically keep statistics for the Intrastat needs and record how many tons and what kind of wood will be exported from the Czech Republic to Italy.

When should Intrastat be reported?

Generally, it could be said that Czech firms must fill Intrastat in the case of the goods

  • sent from the Czech Republic to another EU Member State, while the goods actually crossed the state border of the Czech Republic
  • admitted to the Czech Republic from another EU Member State, while actually crossing the state border of the Czech Republic. Intrastat forms are only delivered electronically for each calendar month.

However, as shown below, there are several cases where you have to report data for Intrastat, even if the goods of the Czech Republic have not left.

Registration for Intrastat

The obligation to report data to Intrastat must be notified in writing prior to the submission of the first statement to the local customs office (so it is necessary to do so on the territory of the Czech Republic, where it is your local VAT office).

Note: Any trader reporting statistical data on the movement of goods for Intrastat is considered to be the so-called reporting unit. In general, it is any natural or legal person who is registered or identified for VAT in the Czech Republic and who has dispatched goods to another Member State or accepted goods from another Member State at a value of CZK 12 million for sent and  CZK 12 million for received merchandise. 

Therefore, the company must register at the customs office and at the same time file a request for authorization of electronic communication with the office.

Monthly statements for Intrastat, other than one-off, can be forwarded to the customs office via the InstatDesk electronic application or the InstatOnline web application.

When submitting an Intrastat report, the company may be represented by an authorized representative (third party) who will take care of all the records, agenda and reporting.

What if you transport goods through the borders of some EU countries?

That’s just one of the exceptions. You do not have to fill in forms for Intrastat if the goods are shipped across the country and are not the final destination. 

Example: You want to take 50 tons of wood from the Czech Republic to Italy. Both countries are EU Member States. However, before the goods are transported from the Czech Republic to Italy, the goods will also have to cross the border of Austria. In this case, you do not have to fill in reports for Intrastat for transporting goods from the Czech Republic to Austria and from Austria to Italy. The report will only be filled in for goods moving between the Czech Republic and Italy. 

The second part of the article discusses the concepts that you might encounter when filling out forms for Intrastat.

 

Ekaer – extension of the transition period

On 22 January 2015, information on the extension of the transitional period until 28 February 2015 was published on the website of the Hungarian Tax Administration, but the EKAER numbers should be handled already during February.

In the second week of February, the law should be amended to resolve disputed points.

EKAER new transportation control system (in Hungary)

EKAER, which is designed to minimize the possibility of VAT fraud will be implemented from January 1st, 2015 in Hungarian public road transit.
The new regulations making the use of the system mandatory in Hungary will take effect as of January 1st, 2015. Since February 2015 all subjects must use Ekaer otherwise it will be penalized. Penalty up to 40% of the goods value.

As from 1 January 2015, a reporting obligation applies to:

  1. Acquisitions of goods from another EU Member State to the territory of Hungary or acquisitions for other purposes
  2. supplies of goods from the territory of Hungary to another EU Member State or supplies for other purposes, and
  3. first supplies of goods subject to taxation in domestic trade, to other than end users, involving road transportation, if performed by using vehicles subject to road toll payment (i.e. vehicles exceeding 3.5 tons of maximum permissible gross weight).

As from 1 January 2015, the transport may only be pursued by taxpayers having a valid Electronic Public Road Trade Control System (Elektronikus Közúti Áruforgalom Ellenőrző Rendszer = EKAER, hereinafter EKAER) number.

 Security deposit

All taxpayers engaged in activities involving transportation using public roads and transporting hazardous products ( food, stones, wood, chemicals, textile, shoes ) has to pay a security deposit via bank guarantee or cash in bank account.

Exempt from paying a security deposit are all taxpayers, who are registered in the system of the national tax authority as qualified taxpayers; and all taxpayers who are registered in the database for public debt-free taxpayers for at least two years and their tax number is not under suspension at the time of statement.

Simplification – no need to issue EKAER in case:

  • Goods value per shipment is lower than 2 mil HUF or lighter than 2500 kg.
  • Food goods value per shipment lower than 250 000,- HUF or lighter than 200 kg.
  • Risky goods (sand, stones, wood, chemicals, textile, shoes) value per shipment lower than 500 000,- HUF or lighter than 1000 kg.

EKAER must be reported for domestic transport not requiring road toll in case:

a)Food goods value per shipment is higher than 250 000,- HUF or heavier than 200 kg
b)Risky goods (food, stones, wood, chemicals, textile, shoes) value per shipment is higher than 500 000,- HUF or heavier than 1000 kg

Required information for EKAER system:

  • Sender name and ID
  • Loading point
  • Receiver name and id
  • Unloading point
  • Head office address in case not the same with unloading
  • Part name
  • Description of goods
  • Customs tariff code
  • Gross weight per item
  • Proper description in case of dangerous goods
  • Part number
  • Transport mode– sales, purchase, processing, other
  • Value of each item
  • Car/truck number
  • Time of loading
  • Planned time of unloading

EKAER registration:

Access to NAV (national tax and customs office) application should already have all tax payers and is needed for registration ( statutory or accountant).

Process:

All shipments must have Ekaer number available during transport and thus:

  • Invoice or data equivalent must be generated 1 day prior loading of goods and provided to DCI.
  • Truck number must be provided to DCI 1 day prior loading.
  • EKAER number is valid for 15 days and thus reporting can be done 15 days prior loading of goods.

Our company will provider:

  • Will issue report electronically to NAV.
  • NAV accept our report and generates and respond back with EKAER number.
  • DCI resend document with Ekaer number back to customer.
  • This document must be given to driver of related goods.

We are offering our services to handle Ekaer. We are trained and registered in Hungary.  If you are interested,  please contact us.

Ekaer changes from 1.3.2015

The conditions for reporting goods transport in the Hungarian system were modified by no. 5/2015. (II.27.) NGM rendelet – Decree of the Minister of National Economy 

The most important changes / refinements include:

Ekaer applies to activities related to the transport of goods with a vehicle subject to road tax (over 3,5t).

Article 4 – exemptions from the obligation to request an EKAER number:

– Paragraph (1) lists organizations (army, civil defense, humanitarian organizations, etc.) who do not have to request an EKAER number

– Paragraph (2) lists goods its road transportation is not subject to EKAER:

(a) goods registered as goods subject to excise duty

(b) goods under customs control

(c) goods which are transported under EU Waste Regulation No 1013/2006 / EC

(d) goods which are authorized to trade in metals

(e) goods belonging to medicinal products and medicinal products for human consumption

(f) goods carried by the postal service

g) goods that do not belong to the high-risk goods and the weight of this non-hazardous goods for the same consignee / consignor does not exceed the 2 500 kg and its total non-tax value does not exceed 5 million HUF

(h) goods that are classified as hazardous goods and their weight does not exceed  500 kg  and its total non-tax value does not exceed  1 million HUF.

EKAER exception exception rules 

Exceptions (eg on national goods transport less than 20 km) are granted on the basis of a request from the Tax and Customs Administration for a period of 1 year.

If the simplified reporting mode is enabled, the sender and the recipient of the goods and vehicle registration number must be mentioned.

Identify the person who is required to report the carriage of goods from the EU to HU 

In this case, the EKAER number will require the recipient of the imported goods (Hungarian tax entity). Any changes to the submitted data should be immediately delayed.

Identify the person who is required to report the transport of goods from HU to the EU 

In this case, the EKAER will require the consignor of the exported goods (the Hungarian tax entity).

Identify the person who is required to report goods inland 

In this case, the EKAER will require the goods dispatcher.

Reporting and reporting policy 

The necessary data of the transported goods shall be reported by the authorized tax entity or the person authorized by it. Some data (§ 14, paragraph (2) -SPZ, gross weight, name and tariff, classification of goods) may be changed.

EKAER issue rules 

The EKAER number is valid for 15 days from the date of issue. If goods are not transported during the period of validity (15 days), they may be canceled.

This Decree entered into force on 1.3.2015, except for the provisions of the Guarantee Guarantee (effective 11.3.2015), paragraphs describing the possibility of obtaining exemptions from the application of the EKAER number – a simplified procedure for “large” companies (valid from 1.4.2015. ), and the paragraphs describing the mode of transport of the “collector” (effective from 1.6.2015).

INTRASTAT – what is it and what it serves for?

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