Detailed overview of Intrastat obligations

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 – 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 information about various markets and their position on them, we bring You with a detailed overview of the Intrastat obligation applicable in Slovakia.

▢ Intrastat reporting threshold

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 the exemption threshold for transactions carried out within the EU.

The current thresholds for the Intrastat reporting obligation are:

Once the above limits are exceeded, traders with goods are obliged to register with the Statistical Office of the Slovak Republic. The lower exemption thresholds apply to entities that are listed in the Register of Organizations of the Statistical Office with the main activity according to SK NACE Code:

• 01 Cultivation of crops and animal husbandry, hunting and related services
• 02 Forestry and logging
• 03 Fishing and aquaculture
• 10 Food production
• 11 Production of beverages
• 12 Production of tobacco products

Please note that the Statistical Office additionally verifies the fulfilment of the main condition – the performance of an activity subject to the category of agriculture and food industry according to the data in the Commercial Register.

▢ Subject of Intrastat obligations

The subject of the Intrastat reporting is the import and export of goods physically transported between the Slovak Republic and EU Member States or third countries. When reporting the Intrastat obligations, a distinction is made whether it is:

• Import of goods within the EU – goods enter the territory of the Slovak Republic from another EU Member State
• Export of goods within the EU – goods leaving from the territory of the Slovak Republic for destination in another EU Member State
• Union goods – goods entering or leaving the territory of the Union, being any goods which are in movement between Member States but are not under the customs control of the Union. Goods which are not Union goods but are placed under the inward processing customs procedure are also entered in Intrastat declarations.

▢ Exemptions from Intrastat obligations

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 exceptions to Intrastat reports include:

• monetary gold other that investment gold
• means of payment that are legal tender and valuables other than collectible means of payment and valuables
• customized information carriers including software
• goods supplied free of charge in the form of advertising material and business (commercial) samples
• goods for repair or maintenance purposes
• means of transport on the move in the pursuit of their activities
• goods intended for temporary use (e.g. rent, loan, operating lease)
• goods in transit which are only being transported through the territory of the Slovak Republic or which are only there for transport reasons
• 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
• goods imported or exported to countries that not applying the VAT system (e.g. French overseas departments, Canary Islands, Mount Athos, Campione d’Italia, Aland Islands)
• 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 Büsingen in Germany, Ceuta and Melilla in Spain, the Faroe Islands and Greenland, the Netherlands Antilles and Aruba)
• goods imported or exported from the territory of San Marino.

Following on from the above, items such as agricultural products, medicines and pharmaceutical products, food and non-food commodities and many others are also covered by Intrastat reporting.

▢ Creation of Intrastat obligation

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.

Summary of the rules for the reporting obligations

The deadline for submitting the Intrastat report is the 15th day of the calendar month following the month in which the limit was exceeded.

▢ Termination of Intrastat obligation

Summary of the rules for the termination of the reporting obligation

Upon notification to the reporting unit (trader in goods) and not exceeding the established exemption threshold for Intrastat reporting, the Statistical Office shall notify in writing the termination of the reporting obligation.