Changes in INTRASTAT reporting from 1 January 2022

4. 10. 2021
Changes in INTRASTAT reporting from 1 January 2022

On 23 August 2021, new Government Regulation No. 333/2021 Coll., concerning Intrastat reporting, was published in the Collection of Laws, bringing some news. The regulation takes effects on 1 January 2022, so the new changes will be reflected for the first time in the report submitted for January 2022. What are the main changes brought by the regulation?

Additional items to be reported in the direction of delivery of goods to another Member State

In the direction of delivery of goods to another Member State, it will now be necessary to report also the country of origin of the goods and the VAT number of the customer. The direction of acceptance remains unchanged.

Simplified reporting

The biggest news of the regulation is simplified reporting, which is a great simplification. Simplified reporting will be available to those entities whose annual value of exported or imported goods within another Member State will be in the range of CZK 12 to 20 million and will not apply to goods that are simply excluded from the possibility of reporting. The list of excluded goods should be published on the website of the Czech Statistical Office in the coming days. The simplified report will be submitted once a year for each direction separately. If the existing reporting units want to use this option, they must do so once a year, in the report submitted for January of the relevant calendar year, i.e. for the first time for January 2022. Otherwise, they will have to continue the standard monthly reporting throughout the calendar year. Newly formed reporting units must apply a simplified report when submitting the first report.

If, during the year, a reporting unit exceeds CZK 20 million in any direction or starts trading in a special type of goods that cannot be reported using a simplified report, it will submit standard monthly reports for the rest of the calendar year.

Increase in the limit for reporting small shipments

The increase in the limit for reporting small shipments from EUR 200 to EUR 400 is also a great relief. Another minor change is, for example, the mathematical rounding of additional units of measure if the value is greater than 1.

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