{"id":7836,"date":"2024-09-06T09:10:15","date_gmt":"2024-09-06T07:10:15","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=7836"},"modified":"2024-09-06T09:17:28","modified_gmt":"2024-09-06T07:17:28","slug":"prehlad-intrastat-povinnosti","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/prehlad-intrastat-povinnosti\/","title":{"rendered":"Detailed overview of Intrastat obligations"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p><\/p>\n<p>[vc_row][vc_column][vc_single_image image=&#8221;7838&#8243; img_size=&#8221;full&#8221;][vc_column_text]Trade in goods between the Slovak Republic and other EU Member States as well as third countries is subject to a strict statistical reporting obligation in Slovakia <strong>&#8211; Intrastat reporting on the receipt and dispatch of goods. <\/strong><\/p>\n<p>Considering that data from statistical surveys are used by various business and non-business associations to obtain information about various markets and their position on them, <strong>we bring You with <span style=\"color: #00a0e3;\">a detailed overview<\/span> of the Intrastat obligation applicable in Slovakia.<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><strong>\u25a2 Intrastat reporting threshold<\/strong><\/p>\n<p>For the purpose of fulfilling reporting obligation, importers and exporters (traders in goods), regardless of their status as Slovak or foreign persons, are obliged to monitor <strong>the exemption threshold<\/strong> for transactions carried out within the EU.<\/p>\n<p>The current thresholds for the Intrastat reporting obligation are:<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr style=\"background-color: #00a0e3;\">\n<td colspan=\"2\" width=\"604\"><strong>General threshold for all industries<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"302\">Import of goods within the EU<\/td>\n<td width=\"302\">1\u00a0000\u00a0000 EUR<\/td>\n<\/tr>\n<tr>\n<td width=\"302\">Export of goods within the EU<\/td>\n<td width=\"302\">1\u00a0000\u00a0000 EUR<\/td>\n<\/tr>\n<tr style=\"background-color: #00a0e3;\">\n<td colspan=\"2\" width=\"604\"><strong>Specific threshold for the agriculture and food industry<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"302\">Import of goods within the EU<\/td>\n<td width=\"302\">200\u00a0000 EUR<\/td>\n<\/tr>\n<tr>\n<td width=\"302\">Export of goods within the EU<\/td>\n<td width=\"302\">400\u00a0000 EUR<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Once the above limits are exceeded, <u>traders with goods are obliged to register with the Statistical Office of the Slovak Republic. <\/u>The lower exemption thresholds apply to entities that are listed in the Register of Organizations of the Statistical Office with the <strong>main activity according to SK NACE Code<\/strong>:<\/p>\n<ul>\n<li>01 Cultivation of crops and animal husbandry, hunting and related services<\/li>\n<li>02 Forestry and logging<\/li>\n<li>03 Fishing and aquaculture<\/li>\n<li>10 Food production<\/li>\n<li>11 Production of beverages<\/li>\n<li>12 Production of tobacco products<\/li>\n<\/ul>\n<p><span style=\"color: #00a0e3;\"><em>Please note that the Statistical Office additionally verifies the fulfilment of the main condition &#8211; the performance of an activity subject to the category of agriculture and food industry according to the data in the Commercial Register.<\/em><\/span><\/p>\n<p style=\"padding-left: 40px;\"><strong>\u25a2 Subject of Intrastat obligations<\/strong><\/p>\n<p>The subject of the Intrastat reporting is the import and export of <strong>goods physically transported between the Slovak Republic and EU Member States or third countries<\/strong>. When reporting the Intrastat obligations, a distinction is made whether it is:<\/p>\n<ul>\n<li><strong>Import of goods within the EU<\/strong> \u2013 goods enter the territory of the Slovak Republic from another EU Member State<\/li>\n<li><strong>Export of goods within the EU<\/strong> \u2013 goods leaving from the territory of the Slovak Republic for destination in another EU Member State<\/li>\n<li><strong>Union goods<\/strong> \u2013 goods entering or leaving the territory of the Union, being any goods which are in movement between Member States but <u>are not under the customs control of the Union<\/u>. Goods which are not Union goods but are placed under the <u>inward processing customs procedure<\/u> are also entered in Intrastat declarations.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><strong>\u25a2 Exemptions from Intrastat obligations<\/strong><\/p>\n<p>It is important to note the exceptions to the Intrastat reporting obligation which are not reported and do not affect the statistical records of the importer and exporter. These <strong>exceptions to Intrastat reports<\/strong> <strong>include<\/strong>:<\/p>\n<ul>\n<li>monetary gold other that investment gold<\/li>\n<li>means of payment that are legal tender and valuables other than collectible means of payment and valuables<\/li>\n<li>customized information carriers including software<\/li>\n<li>goods supplied free of charge in the form of advertising material and business (commercial) samples<\/li>\n<li>goods for repair or maintenance purposes<\/li>\n<li>means of transport on the move in the pursuit of their activities<\/li>\n<li>goods intended for temporary use (e.g. rent, loan, operating lease)<\/li>\n<li>goods in transit which are only being transported through the territory of the Slovak Republic or which are only there for transport reasons<\/li>\n<li>goods subject to customs procedures (customs clearance) which are in movement between the Member States and the country of entry of the goods into the territory of the Union<\/li>\n<li>goods imported or exported to countries that not applying the VAT system (e.g. French overseas departments, Canary Islands, Mount Athos, Campione d&#8217;Italia, Aland Islands)<\/li>\n<li>goods imported or exported from territories outside the customs regime of their country and between territorial enclaves in another Member State (e.g. French Polynesia, New Caledonia, the island of Heligoland and the territory of B\u00fcsingen in Germany, Ceuta and Melilla in Spain, the Faroe Islands and Greenland, the Netherlands Antilles and Aruba)<\/li>\n<li>goods imported or exported from the territory of San Marino.<\/li>\n<\/ul>\n<p><span style=\"color: #00a0e3;\"><em>Following on from the above, items such as <strong>agricultural products, medicines and pharmaceutical products, food and non-food commodities and many others are also covered by Intrastat reporting<\/strong>.<\/em><\/span><\/p>\n<p style=\"padding-left: 40px;\"><strong>\u25a2 Creation of Intrastat obligation<\/strong><\/p>\n<p>In order to be obliged to register for Intrastat reporting, a Slovak or foreign entity must track the value of goods imported and exported within EU countries for the period 1 October 2022 to 30 September.<\/p>\n<p><strong>Summary of the rules for the reporting obligations<\/strong><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr style=\"background-color: #00a0e3;\">\n<td width=\"179\"><strong>Monitoring period<\/strong><\/td>\n<td width=\"132\"><strong>Exceeding the import and export threshold<\/strong><\/td>\n<td width=\"142\"><strong>Intrastat obligation<\/strong><\/td>\n<td width=\"151\"><strong>Additional verification<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" width=\"179\">1 October \u2013 30 September<\/td>\n<td width=\"132\">Not exceeded<\/td>\n<td width=\"142\">Not arises<\/td>\n<td width=\"151\">Obligation <u>to monitor the exceeding of the limit<\/u> (exemption threshold) during the year<\/td>\n<\/tr>\n<tr>\n<td width=\"132\"><strong>Exceeded<\/strong><\/td>\n<td width=\"142\"><strong>Arises<\/strong><\/td>\n<td width=\"151\">Obligation to specify which goods flow (entry\/exit) the report relates to<\/td>\n<\/tr>\n<tr>\n<td width=\"179\">From 1 January<\/td>\n<td width=\"132\"><strong>Exceed<\/strong><\/td>\n<td width=\"142\"><strong>Arises<\/strong><\/td>\n<td width=\"151\">Obligation to report <u>by the 15th day of the following calendar month<\/u><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>The deadline for submitting the Intrastat report is <strong>the 15th day of the calendar month following the month in which the limit was exceeded.<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><strong>\u25a2 Termination of Intrastat obligation<\/strong><\/p>\n<p>Summary of the rules for the termination of the reporting obligation<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr style=\"background-color: #00a0e3;\">\n<td width=\"179\"><strong>Monitoring period<\/strong><\/td>\n<td width=\"132\"><strong>Exceeding the import and export threshold<\/strong><\/td>\n<td width=\"142\"><strong>Intrastat obligation<\/strong><\/td>\n<td width=\"151\"><strong>Additional verification<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"179\">1 October \u2013 30 September<\/td>\n<td width=\"132\">Not exceeded<\/td>\n<td width=\"142\">Expires as from 1 January of the following year<\/td>\n<td width=\"151\">Automatic termination of Intrastat reporting<\/td>\n<\/tr>\n<tr>\n<td width=\"179\">31 December of the year concerned<\/td>\n<td width=\"132\">The set limit has not been cumulatively exceeded<\/td>\n<td width=\"142\">Expires as from 1 January of the following year<\/td>\n<td width=\"151\"><u>Notification of the change to the Statistical Office<\/u> and approval of the termination of Intrastat reporting<\/td>\n<\/tr>\n<tr>\n<td width=\"179\">Mergers of reporting agents<\/td>\n<td width=\"132\"><strong>Not verified<\/strong><\/td>\n<td width=\"142\">Expires as from 1 January of the following year<\/td>\n<td width=\"151\"><u>Notification of the change to the Statistical Office<\/u> and approval of the termination of Intrastat reporting<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Upon notification to the reporting unit (trader in goods) and not exceeding the established exemption threshold for Intrastat reporting, the Statistical Office <strong>shall notify in writing the termination of the reporting obligation.<\/strong>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<p><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_single_image image=&#8221;7838&#8243; img_size=&#8221;full&#8221;][vc_column_text]Trade in goods between the Slovak Republic and other EU Member States as well as third countries is subject to a strict statistical reporting obligation in Slovakia &#8211; Intrastat reporting on the receipt and dispatch of goods. Considering that data from statistical surveys are used by various business and non-business associations to obtain&hellip;<\/p>\n","protected":false},"author":1,"featured_media":7838,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[47,9],"tags":[],"class_list":{"0":"post-7836","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-47","8":"category-novinky","10":"category-9","11":"description-off"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Preh\u013ead Intrastat povinnosti<\/title>\n<meta name=\"description\" content=\"Obchodovanie s\u00a0tovarom medzi Slovenskou republikou a\u00a0ostatn\u00fdmi \u010dlensk\u00fdmi \u0161t\u00e1tmi E\u00da ako aj tret\u00edmi \u0161t\u00e1tmi podlieha na Slovensku pr\u00edsnej \u0161tatistickej spravodajskej povinnosti \u2013 Intrastat hl\u00e1seniam o\u00a0prijat\u00ed tovaru a\u00a0odoslan\u00ed tovaru.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore-bdr.sk\/prehlad-intrastat-povinnosti\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Preh\u013ead Intrastat povinnosti\" \/>\n<meta property=\"og:description\" content=\"Obchodovanie s\u00a0tovarom medzi Slovenskou republikou a\u00a0ostatn\u00fdmi \u010dlensk\u00fdmi \u0161t\u00e1tmi E\u00da ako aj tret\u00edmi \u0161t\u00e1tmi podlieha na Slovensku pr\u00edsnej \u0161tatistickej spravodajskej povinnosti \u2013 Intrastat hl\u00e1seniam o\u00a0prijat\u00ed tovaru a\u00a0odoslan\u00ed tovaru.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore-bdr.sk\/prehlad-intrastat-povinnosti\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore BDR s. r. o.\" \/>\n<meta property=\"article:published_time\" content=\"2024-09-06T07:10:15+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-09-06T07:17:28+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2022\/11\/MicrosoftTeams-image-16.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"552\" \/>\n\t<meta property=\"og:image:height\" content=\"340\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"dan103065\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Rodinn\u00e9 firmy ve\u013ea vec\u00ed odkladaj\u00fa. 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Ke\u010f pr\u00edde investor, nie s\u00fa pripraven\u00e9.","twitter_description":"Transform\u00e1cia spolo\u010dnosti na \u010fal\u0161iu gener\u00e1ciu je k\u013e\u00fa\u010dov\u00e1. Ak to firma zvl\u00e1dne, m\u00f4\u017ee pre\u017ei\u0165 \u010fal\u0161\u00edch tridsa\u0165 rokov. 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