In line with the Government regulation on the implementation of certain provisions of the Customs Act in the area of statistics of 23 August 2021, the Intrastat reporting will change with effect from 1 January 2022. The new Government regulation has been prepared in cooperation with the Czech Statistical Office and will replace the existing legislation, i.e. Regulation no. 244/2016 Coll. The main reason for the replacement of the existing legislation is the extensive change of the directly applicable EU legislation in the area of statistics relating to the trading of goods between the Member States.
- The terms “receipt of goods from another Member State” and “dispatch of goods to another Member State” will be replaced by “import of goods from another Member State” and “export of goods to another Member State”.
- Obligation to report data on the country of origin of the exported goods and VAT identification number or a similar number that is used for value-added tax purposes and was assigned to the partner entity in the Member State to which the goods was exported.
Source Deloitte Czech
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