Intrastat

INTRASTAT´s purpose is to collect data for trade statistics of articles traded between EU member countries and supplies customs procedures.

• INTRASTAT report - ARRIVALS monitors acquiring articles from other EU member countries .
• INTRASTAT report - DISPATCHES monitors supplying articles to other EU member countries.

The obligation to report Intrastat regards subjects, that cross the liberating value threshold when articles arrive (12mil. CZK) or dispatching articles (12 mil. CZK) . dispatching articles (12 mil. CZK).Subjects must watch total value of arrivals and dispatches from the EU and into the EU. As soon as they cross the liberating value threshold, then these firms without an appeal must starts stating INTRASTAT. They become reporter units.

Data about the individual consignment of the dispatched goods, invoice value of which does not exceed 200 EUR, can be (but do not have to be) characterized summarily as Low value consignment under the common article code "99500000". When Arriving/ dispatching articles While having articles arrive/dispatch together withthis article code only needs to state country of dispatch/delivery and invoiced value (special movement = “MZ”).

Report for the Intrastat with Report for the Intrastat withone-time or occasional dispatches or arrival of articles must be visibly marked on the upper edge as “ONE-TIME”.

Reports with data for Intrastat are passed on to according customs office electronically once a month, latest until 12th working day of the next month after the monitored period. One-time reports passed on to customs offices in blank form and printed must be handed over in a way for the customs office to receive them until the 10th working day of following month after reference period.

Data is collected into the reports altogether in one monitored period, that is one month separately for that is one month separately for dispatched articles and arrived articles. Individual transactions with the same qualitative data in Intrastat reports can be sum up (but it is not an obligation). IS K2 supports creating reports in electronic form in "comma separated value” formate, files (*.csv) are able to be importer into the InstatOnile and InstatDesk applications.

Corrections of inaccurate or incorrect information given in Intrastat report prepared and sent to the customs office electronically, shall be carried out according to the instructions to use of individual methods of electronic data transmission, that is, the procedure specified in operating documentation for operating the relevant software of the Intrastat system. For correction of inaccurate or incorrect data shown in the report for the Intrastat a program application can be used, which was used to create the original corrective report for the Intrastat.

Corrections of inaccurate or incorrect information given in Intrastat report on prescribed form to reporting of data on one-time dispatches or arrivals, that has already been handed to the customs office, are achieved by creating a new, correct and full document in printed state for the referenced period, for which an incorrect report was handed over. The same way corrections of reports in which were any additional data, or the data was missing, are made. A new document with the correct data is in clearly marked in the upper right-hand corner with the word "REPAIR". Lines with added or corrected data are marked with a small red cross on the right side of the print.

Foundation for filling in the Intrastat report are records of movements of the stock and articles.

Introduction to Intrastat

In IS K2 there is an Intrastat module for reporting INTRASTAT. Module is meant for calculation of proper dispatch, proper receiving and corrected and negative Intrastat statement in referenced period of time. The core is automatic summarization of articles from Business documents according to the classification according to the customs tariff.

It is crucial to set code list correctly and implement details into articles, invoices in and invoices out, in order to achieve correct outputs.

INTRASTAT applies to articles, not services. For providing statements of dates from 1. 8. 2016, a rate is used for determination of taxable amount in VAT. User is able to choose, whether to provide statement of dispatch and receiving in calendar month , or in month in which taxable performance connected to acquiring article from different EU member state, or delivery into different EU member state, took place.

Recommended procedure for K2 IS is to have Border Crossing Date set the same as Date of Taxable Supplies Invoice.