Our comprehensive INTRASTAT consulting for clients across the EU includes the following services in particular:
Trading in the EU and movement of goods within the EU Member States is only recorded by the system of data collection in the form of statistical reports transmitted to the customs office. In summary, this process is called INTRASTAT.
The obligation to report data through the INTRASTAT statistical report concerns both natural and legal persons that exceed the assimilation threshold and are registered for VAT in the Czech Republic.
The assimilation threshold for reporting INTRASTAT is the sum of the invoiced amounts separately to and from abroad for the calendar year. In the past, global changes in assimilation thresholds have taken place. For imports as well as exports, it was previously CZK 8,000,000 (currently the value of both thresholds is CZK 12,000,000).
EU Member States are free to set their own assimilation thresholds for Intrastat reporting and so these thresholds values vary from country to country. The complete overview of the assimilation thresholds for Intrastat reporting in 2020 you can find on our blog.
Therefore, importers and exporters trading in the EU, who have not yet been required to submit INTRASTAT statistical reports, have to monitor their business trade continuously to determine whether and from what date the reporting becomes compulsory. Data reporting in the INTRASTAT statistical report is partly based on the EU’s integrated tariff called TARIC.
We provide tracking / monitoring of assimilation and specific thresholds for reporting whether you or your business are already subject to INTRASTAT reporting obligations (ie, you are already a reporting unit, and you must therefore submit aggregate reports to INTRASTAT). We also provide the additional service and support if you have neglected any of these obligations and need to address it now.
As soon as assimilation and specific thresholds are reached for the given client, you must register through the form at the customs office. The problem with most clients occurs when they do not know what to fill in the application, so registration itself (associated with the reluctance of the authorities) takes up an incredible amount of time.
Should you need help with the initial registration for the purpose of reporting INTRASTAT at the customs office, we would be happy to assist you with this process.
A reporting unit that is being dissolved, taken over, merged, divided or changed must immediately disclose this information in writing to the customs office to which it transfers the Intrastat statements or to which it has registered for the electronic transmission of these Declarations. This should be completed within the same deadline that applies to Intrastat statement submission to the Customs office containing information about the dispatch or receipt of goods in the last month of the business activity or a negative report. This is the month in which the last consignment of goods was sent from that state or received from another Member State. There is no set format how to report this fact. From the legal requirement point of view that the reporting unit must comply with for Intrastat, its termination (cancellation) is associated with the end of the use of the VAT number (Vat deregistration)
The reporting unit, which has been assigned a new VAT number based on its conversion (merger, division, etc.), is considered a new entity and will not report to INTRASTAT until the reporting threshold has been reached, the amount of which will begin to count on the date of the TAID.
When merging two or more reporting units, the reporting obligation for INTRASTAT data is governed by the VAT number that the new merged entity will use.
The reporting unit with a new VAT number will only begin reporting once the reporting threshold has been reached.
When taking over VAT number, some of the merging entities will establish a new merged entity to count the threshold of the reporting unit that previously used the given vat number, or continues reporting if the obligation to enter the data into INTRASTAT has already been tied to this vat number.
Acceptance of oversight of the reporting entity by the insolvency administrator or the termination of its business activity not registered on Companies House, the Trade Register, etc., does not alter the reporting obligations in INTRASTAT.
Events to be reported to the customs office
The reporting Unit is obliged to notify its local customs office in writing without delay about the following:
New obligations to submit INTRASTAT reports arising upon reaching of the relevant thresholds for both dispatched and delivered goods
Every new obligation arising upon reaching of the declaration threshold is required to be reported in writing to the relevant customs office. This can be sent by post or delivered in person. When delivered in person, it is recommended to obtain confirmation of the delivery from the customs office staff.
Upon receipt of the required documents from the client, we fill in and submit one-off, regular and negative reports.
We do not just fill in the INTRASTAT forms on our clients’ behalf. We also monitor and check all relevant deadlines to ensure that all obligations are met in good time and no penalties for late submissions or non-compliance are imposed.
In case, a client fails to disclose required documents, under reports materials in INSTRASTAT, submits inaccurate or erroneous report or fail to make submission altogether, a penalty of up to 1 million Czech crowns may be imposed.
If you have ever attempted filing in an INTRASTAT report, you would found it to be rather difficult, if not impossible task as it requires a great level of knowledge of goods categorisation for customs purposes as well as of the actual INTRASTAT reporting system.
As we specialize in INTRASTAT, we can guarantee that all reports will be completed accurately, without a single error.
All monthly reports are checked by customs office staff. Should there be any discrepancies found, customs may request an inspection in the client’s premises. A member of staff from customs office my request to review all relevant documents and stock of goods.
The customs office may request detailed answers to series of questions within given deadlines, which can prove to be an inconvenience and strain for most of the firms as they are busy with day to day business operations.
We are happy to take on this task and handle all communications and administration on your behalf.
When you regularly exceed assimilation and specific thresholds within trading from and to EU, you have a responsibility to submit INTRASTAT report for these periods of trade.
In the case of a single (occasional) receipt or dispatch of goods at a value below the reporting threshold, if the reporting agent does not expect any further receipt or dispatch of the goods by the end of the calendar year, he may submit the INTRASTAT declaration as “ONE-OFF” and no longer prepare and submit any negative reports.
The rules on the so-called one-off statements are applied separately for dispatch and separately for receipt of the goods.
A single receipt or dispatch of goods shall be deemed to include the receipt or dispatch of several consignments of goods within a single consignment, even where such dispatch or dispatch occurs during two reporting periods.
A one-off INTRASTAT statement can also be submitted if the goods are in a disassembled state (so-called distributed consignment of goods) received or dispatched within several calendar months. In such case, the one-off statement shall be filed for the month in which the last part of the goods was taken or dispatched and the code of the special type or movement of the goods ZR.
A reporting unit that regularly reports INTRASTAT data only on dispatched or received goods and reaches a single reporting threshold on the goods movement where the INTRASTAT Reporting Period does not have to submit regular returns, must submit the One-off Report to the customs office within the same deadline and using the same program applications as a regular statement user (until the 12th working day of the calendar month following the reference period).
A reporting unit that does not report data to INTRASTAT at all and is required to submit a one-off statement after a one-off (occasional) surpassing of reporting threshold can submit this to a local customs office in prescribed paper form. There are different forms used to report one-off receipt and one-off dispatch of goods.
Different types of the One-off Report forms are listed in Annex 2 to Government Order No. 244/2016, and on the CZSO and Customs Administration websites in the “INTRASTAT” section at in the section “Reports, Data Collection” or www.celnisprava.cz in the section “Other competencies”.
Exceptionally, if the one-off statement data input requires more than 15 lines, such a statement cannot be submitted in paper form, but instead must be prepared and submitted electronically.
The one-off statement is completed by hand, it can only be completed in capital letters, in blue or black pen.
If further receipt or dispatch of the goods taken by the end of the calendar year in which the declaration entitled “ONE-OFF ” was submitted to the customs office, the reporting agent is required to submit the INTRASTAT declarations according to the rules mentioned in the previous paragraphs. This means that it becomes the reporting agent with the obligation to forward to the customs office for each calendar month the relevant INTRASTAT Statement, whether with data on dispatched or received goods or negative reporting, until the end of a given calendar year and the full year after that. Providing that the reporting thresholds are not reached in the second year. Negative reports of dispatches or arrivals of goods for months between occasional and subsequent dispatches or arrivals are not required to be prepared and submitted retrospectively.
We are happy to complete all the tasks related to the one-off reporting and form filing on your behalf.
In the event that the reporting entity, which is required to deliver monthly reports to INTRASTAT on the receipt or delivery of goods, in a month does not carry out any such transaction, it is obliged to report negatively to the relevant customs authority until the end of the calendar year following the year in which the reporting limit was last exceeded.
The negative report is submitted separately for receiving the goods and separately for sending the goods within the same deadlines and using the same program application as the current Statement (until the 12th working day of the calendar month following the reference period).
If the business does not fulfil these obligations, the customs authority may impose a fine of up to one million crowns.
Therefore, in order to avoid unnecessary penalties imposed due to non-compliance or omission, we would recommend to pass this responsibility to us. We will take care of everything for you.
TARIC is an integrated tariff system for the European Union and is based on the Combined Nomenclature, which contains about a thousand subheadings and forms the basis for a common tariff. TARIC also serves to monitor the Community’s external trade statistics and trade between Member States.
We provide all our clients with information regarding the current tariffs and other details relevant to their goods as well as offer advisory service.
There are many reasons why it is beneficial to engage us in your INTRASTAT processing:
You will save time and money on training and keeping up to date with the legislation in order to be able to process and report to INTRASTAT correctly. Our staff is highly qualified and keep abreast of all legislative changes that could affect your business. Our training and continuous professional development expenses are already included in our prices, costing a fraction of what our clients would be required to pay themselves.
We will take over the responsibility for correct and timely reporting. We take care of all tasks required and save you burden of dealing with unnecessary administration.
You will not have to invest into expensive licences and software equipment in order to be able to process and submit INTRASTAT reports correctly yourself.
All consultation is free to all our clients. We are happy to advise and help our clients with all enquiries.
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.
Please call Mon - Fri between 8 am and 4 pm.
290 01 Poděbrady