1) We are a new reporting entity that has reached the reporting threshold. What is the procedure to start reporting?

When the reporting threshold is reached, you must notify your local customs office and complete the registration form available at https://www.celnisprava.cz/cz/dalsi-kompetence/intrastat/Stranky/zadost-o-registracizmenu.aspx. Upon this request, authorised staff will make available to you an application (InstatDesk or InstatOnline) through which you will submit your Intrastat returns.

2) I represent a reporting unit that is engaged in the manufacture and export of doors and I need to know the tariff classification (Combined Nomenclature code). Can you help me?

The classification of goods in the Customs Tariff is done by the Customs Administration, please use the option to request a non-binding opinion on tariff classification, see the following link https://www.celnisprava.cz/cz/clo/sazebni-zarazeni-zbozi/Stranky/eenvs.aspx, where after entering the application, write your query on the specific classification of the goods.

3) I am having problems sending my Intrastat report in InstatOnline. Could you please advise me?

In case of technical problems related to electronic data reporting (Instatonline, Instatdesk), please contact the Helpdesk in Olomouc by phone 261 331 997 on working days from 7:00 to 15:30 or by e-mail intrastat@cs.mfcr.cz.

4) We would like to use the Simplified Declaration for the year 2024. In 2023, we reached a value of CZK 25 million in the export direction and in this year we traded with the commodity donkeys (tariff classification 01013000). Can we submit the Simplified Declaration for the reference period January 2024?

You cannot submit a simplified declaration, since the tariff classification code for commodity donkeys 01013000 is listed in the Communication of the CSO No. 497/2021 Coll., on the introduction of the code list of goods not intended for the Simplified Declaration, as amended. Therefore, you will continue to report monthly to Intrastat.

5) Can we use the Simplified Reporting in 2024 if we have reached the value of CZK 31 million in the import direction in 2023 and at the same time we have not traded with goods listed in the Notification of the Czech Statistical Office No. 497/2021 Coll., on the introduction of the code list of goods not intended for the Simplified Reporting, as amended?

You can't file a simplified return because you exceeded CZK 30 million in 2023. Therefore, you will continue to report monthly to Intrastat.

6) We have fulfilled the conditions for filing the Simplified Report for year 2024, what do we have to include in this report and when do we have to file it?

You will submit the Simplified Declaration for the reference period January 2024, which is due by the 12th working day of February, i.e. 16 February, indicating the sentence type code ZH, the reference period January 2024 and the direction of movement of goods (import or export). Nothing else is entered in the statement.

7) We sell goods to a Polish company with a PL VAT number, but we export the goods to another company in Slovakia. Which VAT number of the partner should we include in the statement?

If you know the VAT number of the Slovak company to which you are exporting the goods, please enter their VAT number. However, if you do not know the VAT number, enter the VAT number in the form QV123.

8) We have a Dutch customer who also has a CZ VAT number and buys goods from us. Will we or the customer report in Intrastat if he has a CZ VAT?

If the Dutch customer has a Czech VAT number and your company invoices him with your Czech VAT number, this is a domestic transaction and you will not report such goods to Intrastat.

9) We buy goods from the USA and they are cleared in the Czech Republic. Are we obliged to report it in Intrastat?

If the goods will be placed under the proposed customs procedure in the Czech Republic, the goods will not be reported in Intrastat because the necessary data will be taken from customs documents.

10) Our company sells and invoices goods to a Swiss company and the goods will be placed under the export procedure in Germany. Should we declare the goods and if so with which code?

If the release for customs export procedure outside the Czech Republic takes place in another member state of the European Union, report the goods in Intrastat under the nature of transaction code 72 and with the partner's VAT number in the form QV123.

11) We sell and invoice goods to a German company but physically export the goods to Poland. What transaction nature code should we enter in the Intrastat report?

Enter the nature of transaction code 11.

12) The reporting agent purchases products from a company located in France and indicates its French VAT number on the invoices. However, the products themselves are physically imported from Germany, where there is a manufacturing plant and warehouse. Should we indicate France or Germany as the country of shipment?

The country of dispatch is the country from which the goods were directly exported to their destination in the Czech Republic. In this case, it is Germany from which the products are physically imported.

13) Our company uses shipping companies such as DHL etc. to deliver the goods and does not know how the goods crossed the border. In this case, which mode of transport code should we fill in the Intrastat report?

If you do not know the mode of transport, you should enter mode code 5 (postal).

14) We report liquid that is delivered in plastic drums that are separately listed on the invoice and with the customs nomenclature. Please advise whether we should report the value of this packaging as part of the goods in Intrastat or separately under its tariff classification code?

If the plastic drums are returnable packaging (they are expected to be returned within 2 years), you will not report them. However, if they are not returnable packaging, you will include them in the value of the goods, under the tariff nomenclature for liquids.

15) Our company is engaged in the manufacture and sale of pallets. Are we obliged to report these pallets in Intrastat or are they returnable packaging which is not reported?

If the pallets are the subject of a commercial transaction, i.e. sale or purchase, they are reported in Intrastat.

16) The Czech company sells goods remotely to Slovakia directly to final consumers who order and pay for the goods via the Internet. The goods are transported from the Czech Republic to Slovakia to the final consumer. Does he have to report these sales within Intrastat?

Yes, he has the obligation to report Intrastat in the direction of export for end customers under transaction nature code 12, with the invoiced value without the VAT value and the VAT number of the partner QV123. If, on the other hand, the goods were transported from the Czech Republic to a logistics or similar warehouse in SK and from there to the final consumer, it will be reported under transaction code 31.