Simplified reporting from 1.1.2024
The Intrastat report on the import or export of goods may be produced by the reporting agent in the form of a simplified report. The conditions for the use of the simplified declaration are laid down in Annex 1, Part V of Government Regulation No 333/2021 Coll.
Simplified reporting is the possibility to report Intrastat data in a simplified manner once a year, without specifying individual data on goods. Reporting units have this option for the year 2024, if their total value of exported or imported goods did not exceed CZK 30 million in 2024 and did not exceed CZK 30 million in the previous year 2023, and at the same time they do not trade in the given direction with commodities listed in CZSO Communication No 497/2021 Coll. on the list of goods that are not intended for simplified reporting and CZSO Communication on updating the above list No 404/2023 Coll. and No 427/2022 Coll.. The simplified report is prepared separately for imported goods and separately for exported goods.
Explanation:
Simplified reporting can be used in 2024 by the reporting unit whose total value of goods is between CZK 15-30 million in 2024 and between CZK 12-30 million in 2023 and at the same time does not trade in commodities listed in the CZSO Notice on the list of goods , which is not intended for simplified reporting.
When using the simplified declaration, only the direction of the movement of goods, the reference period and the code of the type of sentence ZH are entered in the Intrastat statement.
If, after reaching the threshold of CZK 15 million for a given direction and after registering for the Intrastat obligation (through the "Application for registration of the reporting unit" listed on the website of the Customs Administration), the reporting unit decides to use simplified reporting, after registering for the Intrastat obligation, it sends a Statement with by specifying the sentence type code ZH. In the following months, it does not send new reports (Reports), it only monitors whether it starts trading with commodities listed in the CZSO Notice on the list of goods not intended for simplified reporting or whether the total value of the goods does not exceed CZK 30 million for the given direction. If the total value of the goods exceeded CZK 30 million for a given direction or if the reporting unit started trading with commodities listed in the CZSO Notice on the list of goods not intended for simplified reporting, it would not meet the conditions for using simplified reporting (listed in Annex No. 1 part V. points 2 to 4 of Government Regulation No. 333/2021 Coll.) and must report Intrastat in full, i.e. every month to send Statements with data on specific goods, from the reference period in which it ceases to meet the conditions for the use of simplified reporting.
Example:
In March 2024, the reporting unit will reach the threshold of CZK 15 million for exported goods. Since it does not trade in commodities listed in the CZSO Notice on the list of goods that are not intended for simplified reporting in the current or previous year, and at the same time its total value of exported goods did not exceed CZK 30 million in 2023 and 2024, it can use simplified reporting. He registers for the obligation to submit Intrastat through the "Application for the registration of an reporting unit" available on the website of the Customs Administration and sends the Statement for the reference period March 2024 indicating the sentence type code ZH. If in August 2024 the total value of exported goods exceeds CZK 30 million or if it starts trading in commodities listed in the CZSO Notice on the list of goods not intended for simplified reporting, it would be obliged to submit regular Intrastat Reports with data from the reference period of August 2024 about specific exported goods.
A simplified report can be filed at the beginning of the year, within the deadline for submitting the Statement for the reference period, January, or in the event of an obligation to report Intrastat data (reaching the threshold of CZK 15 million) during the calendar year, within the deadline for submitting the Statement for the reference period, in which the threshold of CZK 15 million was reached.
If the reporting unit (registered at the customs office) wants to use a simplified report, it does not notify the local customs office of this fact in any way, it only sends a simplified report via the relevant application. Similarly, if the reporting unit ceases to fulfill the conditions for the use of simplified reporting (the total value of imported or exported goods exceeded the amount of CZK 30 million or trades in commodities listed in the CZSO Notice on the list of goods not intended for simplified reporting), this fact to the locally competent customs office does not report, it will only start sending Intrastat Statements with data on specific goods from the reference period in which it ceases to meet the conditions for the use of simplified reporting. In the event that the reporting unit that used simplified reporting ceases to meet the conditions for its use, it no longer reports data on specific goods retroactively for the period after which simplified reporting was used.
If the reporting unit used simplified reporting in 2023 and wants to use simplified reporting again for 2024, as it meets the conditions, it is necessary to resend the simplified reporting by the deadline for submitting the Statement for the reference period January 2024, indicating the sentence type code ZH.
If the reporting unit used simplified reporting in 2023 and at the same time the obligation to report to Intrastat ends for the year 2024 due to not reaching the threshold of CZK 12 million for reporting in a given direction, it is necessary in accordance with § 127 of Act No. 280/2009 Coll., Tax Code (as amended) to report this termination to the locally competent customs office through the form "Notification of change in registration data of the reporting unit" which is published on the website of the Customs Administration. According to this provision, this change must be notified within 15 days from the day the change occurred. After the deadline for submitting all Intrastat reports for the year 2023, i.e. after the 12th working day of the month following the December 2023 reference period, the reporting unit knows whether or not it has reached the reporting threshold for 2023. On the basis of this fact, the deadline for notification of the termination of the obligation begins on January 18, 2024. The end of the deadline for submitting a notification of the end of the obligation to report Intrastat data is 1 February 2024.
If the reporting unit has reached the reporting threshold in a given calendar year, it is obliged to report Intrastat data by the end of the given year and the entire following year. In the event that this reporting unit submits a simplified report for the reference period of January of the following year and during this following year ceases to fulfill the conditions for simplified reporting because it has started trading with commodities listed in the CZSO notice on the list of goods that are not intended for simplified reporting, but for the following year, the total value of imported or exported goods does not reach the threshold, this termination of the obligation to report Intrastat data must also be notified to the locally competent customs office through the "Notice of change in registration data of the reporting unit".
The automatic termination of the reporting (validity) of the simplified report occurs if the reporting unit sends a standard Intrastat Report during the calendar year, by which it effectively announces that it no longer meets the conditions for simplified reporting (the total value of the goods exceeded CZK 30 million in a given direction or started trading with commodities listed in the CZSO Communication on the list of goods that are not intended for simplified reporting).
Example:
