What's new in Intrastat in 2024?
Pursuant to the Government Decree No 442/2023 of 13 December 2023 amending Government Decree No 333/2021 Coll., implementing certain provisions of the Customs Act in the field of statistics, Annexes 1 and 3 are amended with effect from 1 January 2024. For this reason, the following changes are prepared for 2024 in Intrastat:
o Increase of reporting thresholds
From 1 January 2024, the reporting thresholds will be increased from CZK 12 million to CZK 15 million for goods exported to other EU Member States and CZK 15 million for goods imported from other EU Member States. In this context, reporting units may have to deal with the following situations:
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A reporting unit that has not reached the reporting threshold (CZK 12 million) in 2023 is not required to report data from the reference period January 2024. If it reaches the reporting threshold of CZK 15 million during 2024, it is obliged to register for data reporting with the local competent customs office after reaching the threshold and must report data to Intrastat at least until the end of 2025.
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A reporting unit that has reached the reporting threshold (CZK 12 million) in 2023 must (according to Section 58(4) of Act No. 242/2016 Coll, If it does not reach the reporting threshold (CZK 15 million) in 2024, its obligation to report Intrastat ends and the last report submitted to the local customs office will be for December 2024. If it reaches the reporting threshold (CZK 15 million) in 2024, it is obliged to report Intrastat at least until the end of 2025.
o Increase in value for reporting the Simplified Report
From 1 January 2024, the value for reporting the Simplified Reporting is also increased from CZK 20 million to CZK 30 million. Starting from the reference period January 2024, a reporting unit may submit a Simplified Report if:
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In the year 2024, the total value of goods exported to other EU Member States did not exceed CZK 30 million or the total value of goods imported from other EU Member States did not exceed CZK 30 million and at the same time in that year did not trade in the commodities listed in the Communication of the Czech Statistical Office No. 497/2021 Coll., on the introduction of the code list of goods not intended for simplified reporting to the Intrastat system and at the same time
- In the year 2023, the total value of goods exported to other EU Member States did not exceed CZK 30 million or the total value of goods imported from other EU Member States did not exceed CZK 30 million and at the same time in that year it did not trade in the commodities listed in the Communication of the Czech Statistical Office No. 497/2021 Coll., on the introduction of the code list of goods not intended for simplified reporting to the Intrastat systém
More detailed information on the Simplified Report can be found here
https://www.czso.cz/csu/czso/simplified-reporting
Further clarifications in Intrastat reporting result from the modification of the Handbook for 2024:
o Licence reporting in Intrastat
The import or export of software may involve the supply of a licence. If the licence is supplied with the goods (usually software), the invoice value of the software is increased by its value. The licence is not shown separately, but always under the Combined Nomenclature heading of the goods to which it relates. If the licence is not delivered with the goods but at a later date, its value is not increased by the invoice value of the goods.
o Specification of the use of the transaction nature code for distance sales of goods
Distance selling means that the reporting unit sells goods to private consumers who are not registered for VAT and the goods are transported directly from one Member State to another Member State where the private person takes delivery of the goods. However, if the delivery of the goods from the Czech Republic to a private individual to another Member State is made via a logistics, distribution or similar warehouse located in the Member State of consumption, the export of the goods shall be reported under transaction nature code 31.
Example:
The reporting unit sells goods to a private person in Belgium through an online store. The goods are transported from the Czech Republic directly to a private person from another member state, therefore they will be reported under transaction nature code 12. However, if the reporting unit uses the network of a global logistics service provider to sell its goods throughout the EU and therefore exports the goods to a logistics warehouse in Belgium, transaction nature code 31 will be used for the export of goods from the Czech Republic to a warehouse in Belgium.
When using transaction nature code 12, the partner's VAT number is QV123. When using transaction nature code 31, the partner's VAT number usually corresponds to the VAT registration of the reporting unit in another Member State.
o Refuelling in another Member State
The Intrastat returns do not record the refuelling of a car or lorry in another Member State. On the contrary, data on the export or import of fuels, e.g. in tankers, should be reported in the Intrastat Statements.
o the VAT number of the partner in the Member State of importation
The partner's VAT prefix usually matches the country of destination. For example, export of goods to Germany (country of destination DE) and the partner's VAT number in the form DE999999999 or QV123. The only exception is Greece, which has a different country of destination code (GR) from the partner's VAT prefix (EL).
In case the partner of the reporting unit has multiple registrations in other Member States, the VAT corresponding to the country of destination shall be entered. For example, the reporting unit sells goods to an Austrian company and exports them to Slovakia, where the Austrian company is also VAT registered. The partner's VAT number will be the SK VAT of the Austrian company in the export report.
More detailed information about the partner's VAT number can be found here:
https://www.czso.cz/csu/czso/information-on-the-partners-vat-number
o Transfer prices (price equalization)
