Based on the implementation of European legislation, the Government Regulation was issued to implement certain provisions of the Customs Act in the field of statistics.
Based on the implementation of European legislation, the Government Regulation was issued to implement certain provisions of the Customs Act in the field of statistics No. 333/2021 Coll. (hereinafter referred to as the “Government Regulation”) effective from 1.1.2022, which contains significant structural changes in the Intrastat reporting. The Government Regulation will, in addition to the current form, require additional data in the case of transactions with the nature of dispatch, which will be newly referred to as “export of goods to another EU Member State”. Specifically, entities for these transactions will newly have to state the VAT number of the customer, or the code “QV123” for a customer who does not have a VAT number. In addition, it will be necessary to indicate the origin country code of the goods, which will unify reporting for transactions of receipts and dispatch type. Nothing changes for goods receipt type transactions. The codes of the transaction nature underwent a complete change in reporting. According to Annex no. 1 to the Government Regulation (Item I. Number 8), a two-digit numerical code from the list of codes of the transaction nature set out in Part C of Annex I to Commission Implementing Regulation 2020/1197 of 30 July 2020 will have to be stated.
Entities will now be able to submit a simplified report for dispatches (exports) or receipts (imports) of goods that take place for the assessed period of the calendar year in a volume not exceeding CZK 20 million (for each reporting direction the volume is assessed separately) and at the same time, they will not trade with specific types of goods. The list of these goods will be determined in the form of a code list by a communication from the Czech Statistical Office published in the Collection of Laws as goods that are not intended for simplified reporting. These entities will be entitled to submit Intrastat reports once a year instead of monthly reporting, always by the deadline for submitting Intrastat reports for a period of January. The simplified Intrastat declaration will be prepared separately for imported and separately for exported goods. In the event of exceeding the above limit of CZK 20 million, entities will be obliged to switch to the standard method of reporting from the month in which the limit is exceeded. A model document for statistical purposes in paper form is part of Annex 2 to the Government Decree.
The changes will also affect minor issues. The limit for the summary reporting of small consignments reported under commodity code 99500000 has been increased by the Government Order from the current EUR 200 to EUR 400. Units of measurement will be reported without three decimal places using mathematical rounding if their total value is greater than one. For items with a value of less than one, the obligation to report units with three decimal places remained.
The change will also affect the official terminology. Instead of "receipt/dispatch of goods from/to another Member State" will be used "import/export of goods from/to another Member State".
Based on the stated above, it is necessary to readjust the reports for the preparation of Intrastat reports in the foreseeable future.
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