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.

Latest Czech news

EU moves new B2C VAT liabilities to marketplaces 2021

December 12, 2018

On 12 December, the European Commission published details of a new rule which would make large online marketplaces responsible for calculating, collecting and remitting VAT on certain B2C cross-border transactions below €150. Where goods are imported by an EU or non-EU merchant, and then sold via a marketplace in another EU country..

Czech 10% reduced VAT rate changes

June 14, 2018

The Czech Ministry of Finance has proposed changes to goods which will be subject to its reduced VAT rates of 10%. The current standard...

VAT Reporting update 18.4.1

May 1, 2018

Overview This release is a maintenance release of the VAT Reporting application for the month April. It includes changes to reports, modifications and bug....