Under the provisions of EU customs law, the person (reporting entity) required to provide information under the INTRASTAT system is a natural or legal person, as well as an organizational unit without legal personality, which is a VAT taxpayer and carries out trade in goods with the countries of the European Union.

All entities registered in the Czech Republic for VAT that, within twelve (or less) months, exchanged goods with VAT payers from other EU countries, with a total value exceeding 8 million crowns, are obliged to start submitting a declaration. This limit is calculated separately for intra-community purchases and deliveries. The limit does not include deliveries made by an intermediary as part of simplified triangular transactions and situations where the goods only pass (transit) through the Czech Republic. Such entities are exempt from submitting declarations. Moreover, if the entity carries out different transactions (counted and excluded), only those transactions that are not excluded from the declarations due to said transit should be included in the Intrastat declaration.

The obliged entity must complete the relevant notification formalities for registration with the Czech Customs Office in accordance with the instructions on the website of the Czech Customs Service. Failure to submit to INTRASTAT registration and failure to submit monthly declarations may result in the imposition of severe financial penalties.

As the invoice records do not show information about layoffs or exceeding the limit for reporting entities, please carefully control the transactions carried out and notify the relevant office employee about the need to submit a notification.