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Dear readers,

The Czech Statistical Office published a new Intrastat reporting guideline applicable in 2023. Intrastat constitutes a system for collecting and processing data on movements of goods among EU member states. If you acquire goods from suppliers settled in the EU or deliver goods to EU customers, you may be obliged to submit reports on such transactions.

In general, the obligation to report data in the Intrastat system applies to persons (both legal and natural; VAT payers/identified persons) that acquired goods from the EU / supplied goods within the EU from the moment when the reporting threshold, i.e. CZK 12 million, is exceeded. The threshold is counted from the beginning of each calendar year (or from the date of the tax ID’s assignment for VAT purposes, as appropriate) separately for acquired and supplied goods.

The person reporting transactions in the Intrastat system is considered to be a reporting unit. Such person is obliged to submit reports to the Intrastat system on a monthly basis unless the “simplified report”, which is only submitted annually, applies to it.

Practical information about the Intrastat system is provided in the annual guideline that, in addition to theory, also contains a number of real-life examples, which can be very useful. The Czech Statistic Authority issued a new guideline also for 2023 that is available here also in English.

Only several minor changes were made year-on-year:

• If the reporting unit took the option of submitting a simplified report in the previous year and, at the same time, did not reach the CZK 12 million threshold, such fact must be communicated to the customs office with the local competence by 1 February 2023;
• Explanatory notes were changed for selected transactions that do not include an ownership change (transactions under codes 41-52);
• New regulations were introduced in determining local competence with regard to foreign reporting units with a branch, a registered branch, etc., in the Czech Republic; and
• An explanatory note regarding determination of the state of origin in goods exports was included (i.e. in supplies of goods to another EU member state).

Please be also advised that a new version of the Combined Nomenclature (available here) was published for 2023; in connection with this, a tool to assist in transferring codes effective in 2022 and 2023 was also published (available here). 

If you wish to receive more details about this topic, please feel free to contact us. We will be happy to help you.

Lenka Kolmanová
kolmanova@edmutilitas.cz