Czech Republic Intrastat

In addition to VAT returns, foreign companies trading in Czech Republic may be required to complete statistical reports, ‘Intrastat’, on the movement of goods across the national borders.  This can include both sales to other companies, but also the movement of goods by the same company.

When do Czech Intrastat reports have to be completed?

If resident or non-resident companies move goods across the Czech national border to or from other EU countries, there may be a requirement to complete monthly Intrastat reporting.

Intrastat filings list the goods sent out of Czech, ‘dispatches’, as well as goods brought into Czech, ‘arrivals’. Intrastat does not apply if the goods are coming in from outside of Europe (‘imports’) or being sent out of the EU (‘exports’).

What are the Czech Intrastat reporting thresholds?

Intrastat returns only need to be completed once the reporting thresholds are exceeded.

The threshold for both Czech Intrastat arrivals and dispatches is CZK8,000,000 in the calendar year.

Czech Intrastat thresholds (per annum)

Arrivals Dispatches
CZK8,000,000 CZK8,000,000

What information is included in a Czech Intrastat filing?

Each movement of goods across the Czech national border to another EU country must be listed.

This shipment lists should include the trade classification, reference period (reporting month), value, quantity, means of transport, delivery conditions, weight, country of origin (where the goods were made or processed) commodity code and the Member State of arrival or dispatch.

When should Czech Intrastats be filed?

Monthly Intrastats should be filed electronically on the 12th of the month following the movements.

There may be infringement penalties of up to CZK 50,000 for late filings.

Need help with your Czech VAT compliance?

Researching Czech VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

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