Do you know you have to report INTRASTAT even if you have not imported or exported anything?
Unlike the summary report, where the obligation to submit a statement arises only for the period when delivery actually took place, in the case of INTRASTAT, the taxable person is required to submit the so-called negative report to the relevant customs authority.
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.
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