On 1 Jan 2019 the Intrastat reporting threshold has been raised to CZK 12 million for dispatches and CZK 12 million for arrivals. Until 31 Dec 2018 the reporting threshold amounted to CZK 8 million.
The consequences of raising the reporting threshold are as follows:
If a provider of statistical information reached the CZK 8 million reporting threshold in 2018, such a provider is obliged to submit the Intrastat declarations at least until the end of 2019. If a provider of statistical information does not reach the new CZK 12 million reporting threshold in 2019, the obligation to submit the Intrastat declarations ceases to exist as of 31 Dec 2019. If a provider of statistical information exceeds the new CZK 12 million reporting threshold in 2019, the obligation to submit the Intrastat declarations lasts at least until the end of 2020.
A provider of statistical information which did not reach the CZK 8 million reporting threshold in 2018 is no longer obliged to submit the Intrastat declarations in 2019, until such a provider’s cumulative value of trade carried out in a calendar year exceeds the CZK 12 million reporting threshold.
