Who must submit Intrastat declarations?

The obligation to submit Intrastat declarations applies to companies and other entities engaged in trade with goods from other EU countries, provided that they exceed a specific threshold value of these goods, known as the “assimilation threshold.”

This threshold is set at 15,000,000 CZK for both the dispatch of goods from the Czech Republic to other EU countries and the receipt of goods from abroad to the Czech Republic. This value is calculated separately for each direction (dispatch and receipt) and is based on the invoice amounts, summed from the beginning of the calendar year.

If an entity exceeds this threshold in a given direction, it becomes obligated to submit monthly Intrastat reports – at this point, it is referred to as a “reporting unit.”

How and to whom is Intrastat reported?

Intrastat declarations must be submitted monthly – always by the 12th working day of the month following the reporting period. The report must separately include data on the dispatch and receipt of goods.

The Czech customs administration is responsible for receiving and processing the reports. The data is submitted to the relevant customs office.

Reports can be submitted in paper or electronic form – for example, via a special form (separately for dispatch and receipt). It is also possible to use a single administrative document (SAD), but only if each item is reported separately.

What must be reported in Intrastat?

In the Intrastat system, all goods with EU status must be reported. This includes goods subject to customs procedures that are temporarily dispatched or received within the EU.

The system registers detailed data about the movement of goods – for example, the commodity code according to the EU Customs Tariff (TARIC), the invoice value in CZK, the statistical value, the type of transaction, delivery terms, etc.

Special rules apply to atypical transactions, such as shipments spread over time, triangular transactions, or investment units.

How to correct data in Intrastat?

If you notice an error in the submitted Intrastat report, a new declaration with the corrected data must be prepared and submitted to the customs office as soon as possible – preferably no later than the 12th working day of the month following the reporting period to which the correction applies.

Minor discrepancies (e.g., in invoice values) do not need to be corrected, as long as they do not alter the reported value by more than 5% for a given commodity code in one month.