INTRASTAT SK is the system for collecting statistics on foreign trade between EU Member States about internal supplies trade between Member States of the European Union. It shall apply from 1 January 1993, when the completion of the customs union and on its basis became operational single market of the European Union. Slovak Republic applied this system compulsory from 1 May 2004 from Slovakia's membership in the European Union. Since then annually adjusted due to changes in legislation on statistics and customs regulations (customs tariff codes), change thresholds.
INTRASTAT / EXTRASTAT
From 1 May 2004 as a result of our membership (read Slovak Republic) was diversification of foreign trade of the Slovak Republic for INTRACOMMUNITY (EU) called INTRASTAT and EXTRACOMMUNITY (non-EU) called EXTRASTAT. Slovakia as EU member state are bound to provide statistical data on our foreign trade under the existing EU and national legislation.
INTRASTAT is therefore statistics of internal trade within the EU between the 28 Member States themselves. System of statistical data collection is required to provide each entity lawfully incurred reporting obligations. These entities refer to as reporting units by two basic conditions:
- are registered for VAT (regardless of whether compulsory or voluntary), applies also to the public, or government organizations,
- exceeded the previous calendar year or during year exemption threshold for acceptance on receipt (200 thousand EUR) or send (400 thousand EUR).
INTRASTAT is linked to the application of the common VAT system within the framework of Council Regulation (EC) no. 2006/112/EC and applicable law on VAT in Slovakia.
Customs authorities and the Statistical Office
Financial Directorate of the Slovak republic took his customs section through regional offices and their branches in Slovakia provides for the collection, control and preprocessing of data from reporting unit. Reporting unit required to submit declarations on INTRACOMMUNITY trade with EU member states and these data gives the Statistical Office of the Slovak republic. Financial Directorate of the Slovak republic of the tax section provides control of the tax administration in connection with INTRACOMMUNITY trade and done cross-checks. Statistical Office of the Slovak Republic provides finishing, inspection and Statistical imputation applicable methodology, cooperation with EUROSTAT and provides data to the competent authorities. The system was deployed in the Slovak Republic upon accession to the EU from 1st May 2004.
INTRASTAT applies to Community goods (Article 23 of the Code), which is moving between Member States. It also applies to goods that crossed the external border of the EU when moving from one Member State to another, there is a change in his status (to the customs procedures free circulation) after importation into the customs territory of the EU from third countries.
Reports is mandatory reporting unit administered in accordance with § 18 of the Law on State Statistics No. 540/2001, as amended completely, truthfully and in deadlines and free. For this purpose, the Customs Authorities provides free software called INTRASTAT CS, which you can install by downloading free of charge from the web site of the Financial Directorate of the Slovak Republic.
The full report contains twelve data of which two are optional (field 13 and 14)
- While receiving over 200 thousand € (1-12)
- When you send over 400 thousand € (2-12)
For the INTRASTAT system Community goods are all movable property, including electricity, gas and water.
- goods wholly obtained or produced in the customs territory of the Community,
- goods from countries and territories which are not part of the customs territory, released for free circulation,
- goods obtained or produced from goods referred to in point a) and b).
goods wholly obtained are considered to be such:
- livestock bred, hatched in the customs territory of the Community
- agricultural output produced in the customs territory of the Community,
- minerals and wealth extracted in the customs territory of the Community, and the like. according to Art. 23 of the Customs Code.
Exemption threshold and threshold transactions
If the previous calendar year, or the beginning of the year, received or sent reporting unit Community goods in the aggregate value equal to or greater than the threshold exemption is required to submit IINTRASTAT statistical under local jurisdiction, but only from 1st April 2010 exclusively electronically. This is required to register the Statistical Office of the Slovak republic by sending the registration form. In case of such report within 10 days of their occurrence.
Exemption threshold (assessed whether established reporting obligations):
- Adoption of over 200 thousand € (arises reports obligation)
- Send over 400 thousand € (arises reports obligation)
Threshold transaction (the possibility of concurrent low-value transactions):
- Items to 200 €, reporting under code 9950 00 00
With effect from 1st April 2010 is served INTRASTAT SK exclusively electronically.
Originated from 1st January 2012 Financial Directorate of the Slovak Republic, which combines tax and customs administrations.
With effect from 1st January 2014, amend the Customs Tariff - Commission Implementing Regulation (EU) No. 1001/2013 amending and supplementing Annex I to Council Regulation (EEC) No. 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff.
From 1.1.2013 repealing simplification threshold for receipt and dispatch - the changes introduced Decree of the Statistic office No. 378/2012, Amending Decree od the Statistic office No. 358/2011, which issuing the Programme of State Statistical Surveys for the years 2012 to 2014.
What goods are excluded from INTRASTAT how and when repairs are carried reports, that applied triangular trade, such credits are recognized, what is a returned goods after claim, to proceed when importing goods from outside the EU and indirect imports and exports, how to use consignment stock and as such goods report, how to report repairs and processing of goods, such as software and media to report information, such as staggered consignments, or waste, but it is right and important messages filling and placing customs tariff correct classification of the goods that will explain and we will teach you how to properly navigate the maze of rules specifying practical examples of practical application.
Just when you contact us and come to our general seminar or arrange an internal appointment with you directly in the company, bid with cost calculation will send you if you provide complete, accurate and truthful information and overhead contact you (email, phone). Contact us here.
- customs declarant
- incoterms training 2010
- delivery clauses
- delivery terms
- intrastat training
- intrastat seminar
- intrastat SK 2019
- preferential origin
- non-preferential origin
- EU customs and tax territories
- customs union
- customs debt
- customs duties
- common transit
- preferential trade
- rules of origin
- FORM A
- value added tax
- customs and tax consultancy
- excise tax acts
- professional seminars
- customs and excise seminars
- administrative fees
- excise taxes
- excise duties
- Certificate of Origin
- Tariff classification
- Customs Tariff
- Combined Nomenclature
- Product code
- electronic communication
- customs and tax consulting
- customs audit
- customs agent
- customs tariff
- combined nomenclature
- customs issues
- authorized economic operator
- 42 00
- customs procedure
- customs act
- excise tax
- customs declaration
- customs law
- customs code
- customs value
- customs clearance
- supply chain
- origin of goods
- customs seminars
- simplified procedures
- tax audit
- AEO certification
- customs procedures
- course for customs agent
- customs regulations
SK-917 01 Trnava
IČO (ID): 46450548
IČ DPH (VAT): SK2023386805
DUNS: 361180301 +421 905 172872 (CLO)
+421 915 575258 (CLO)
+421 915 575265 (SPD)