New Manual for Intrastat reporting as of 1 January 2023
12.01.2023Company: EY
The Czech Statistical Office has published an updated version of the informative manual summarizing the rules for Intrastat reporting in 2023. The manual is published annually and although not legally binding, it serves as a practical aid for the preparation of Intrastat reports.
Compared to the previous year, the new version of the manual contains rather minor changes:
- if a reporting unit submitted a simplified declaration in 2022 and, at the same time, has not reached the threshold of CZK 12 million in that year, it is obliged to notify the Customs Office on that fact on 1 February 2023 at the latest.
- local jurisdiction of foreign reporting units having an establishment, branch, etc. in the Czech Republic is newly regulated;
- for selected transactions not involving a change of ownership (transactions reported under codes 41-52) the explanatory notes have been slightly amended;
- explanatory notes relating to the determination of the country of origin in the direction of export of goods have also been updated.
Further, please be informed that a new version of the Combined Nomenclature for 2023 (available HERE) and a tool for conversion between the commodity codes valid in 2022 and 2023 (available in Czech only HERE) have also been published.
If you are involved in preparation of Intrastat reporting, we recommend reviewing the manual thoroughly. The manual (in Czech language) is available on the CSO website.
If you have any questions, please do not hesitate to contact the authors of the article or the EY tax team with whom you regularly work.
Authors:
Ivana Krylová
Ivana Svobodová
Tags: Taxes & Accounting |
