Czech RepublicManual

Intrastat returns in Czech Republic

Frequency of filing and due date of Intrastat returns in Czech Republic

Like in most EU countries, Czech Intrastat returns are filed monthly. They follow the calendar month.

The due date for submission is the 12th working day of the following month.

Finally, Intrastat returns must be completed in CZK currency in Czech Republic.

Have a look at the Intrastat calendar including the official deadline submissions.

Czech Republic Intrastat thresholds

The following annual Intrastat thresholds apply in Czech Republic (calendar year) in 2024:

  • Arrivals: CZK 15,000,000
  • Dispatches: CZK 15,000,000

Also, there are additional thresholds for detailed Intrastat submission:

  • Arrivals: CZK 30,000,000
  • Dispatches: CZK 30,000,000

Find here the 2024 thresholds in CZ.

However, if the taxpayer is making intra-Community transactions with certain goods not intended for simplified reporting, the detailed Intrastat will always be due irrespective of the threshold.

These thresholds are computed annually according to the calendar year. Once filed, a complete calendar year needs to be covered by a company in order to stop filing these returns. For example, if a company exceeds the threshold in March 2022 on arrivals, Intrastat returns for arrivals are due until December 2023. These thresholds are calculated according to the invoice value. The authorities monitor the thresholds and often send letters to each taxpayer requiring them to file missing Intrastat return.

Have a look at our overview of Intrastat thresholds.

Also, you can find here the official information about goods not intended for simplified reporting. Finally, have a look at the information about simplified reporting.

Reporting of specific scenarios in Czech Republic

Very often, the transactions reported in the Intrastat return are standard sales from one taxable person to another. However, a number of scenarios have specific reporting requirements.

Section 8.5 of the Intrastat manual contains the full list of transaction nature codes for Intrastat in Czech Republic.

Nil and corrective Intrastat returns in Czech Republic

If no transactions are to be reported, a nil Intrastat return must be filed.

Concerning correcting Intrastat returns, you must check the guidelines provided in the official Intrastat guide of the year to which the correction shall be made.

As per the current information, corrections of inaccurate or erroneous data from the Intrastat Declaration which has already been transmitted to the customs office shall be made by making a complete, correct and complete new Declaration in paper form for the reference period for which the incorrect Declaration was transmitted.

Corrections to a Declaration in which some information is missing must be made in the same way. The new document with the correct data shall be clearly marked 'CORRECTION' in the top right-hand corner. Lines with completed or corrected data shall be marked with a cross in the right-hand margin of the Declaration form.

Intrastat Penalties in Czech Republic

Taxpayers not submitting Intrastat returns are subject to a penalty of up to CZK 1 million for late submission, missing or inaccurate declaration.

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