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. It has to do until the end of the calendar year following the year in which the threshold was exceeded.
The negative report is submitted separately for receiving the goods and separately for sending the goods. It is submitted 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.
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 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.
A corrective report is not required in the following cases:
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 the group 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.
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