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| • | Introduction | |
| • | Intrastat | |
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Instrastat
- Is a system of statistical reports for monitoring the movement of goods among EU member states during commerce within the Union.
- Commerce within the union is receipt and sending of goods gained completely within the customs territory of the EU or as the case may be, goods with EU status i.e. imported from other countries and cleared for free circulation.
- Obligation to submit Intrastat reports is related to companies, which exceed the "assimilation threshold" i.e.
- Import for one calendar year in excess of CZK 2 million
- Export for one calendar year in excess of CZK 4 million
This obligation is created separately for receipt and separately sending. If a company exceeds the limits of the assimilation threshold during the year, they are immediately obliged to submit records to Intrastat.
Records with information for Intrastat are submitted to the customs authorities once a month, at the latest within 15 working days after the monitored period.
All movement of goods among EU member states in terms of commerce within the union must be included in reports for Intrastat. Services are not included in reports for Intrastat if not part of an investment whole.
