Have you exceeded the INTRASTAT limit only once and do not expect any further dispatch or receipt of goods?
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 www.czso.cz 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 reqired 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.
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