Prirucka Intrastat 2024 a nove limity

Intrastat Handbook 2024 and new limits

As in previous years, the CSO has published an updated version of the Handbook which summarizes the rules for Intrastat reporting. Although the document is not legally binding, it contains detailed descriptions, explanations and many practical examples that may help during the preparation of the reports. The current version of the manual can be found HERE. 

Below we summarize the most important changes applicable for 2024:

• From 1 January 2024, the thresholds for mandatory Intrastat reporting are increased. The threshold is now set at CZK 15 million (rising from CZK 12 million).
• If all conditions are met, the reporting unit can benefit from the filing of a so-called simplified report. Detailed information on simplified reporting for 2024 can be found HERE.
• Once the threshold of CZK 30 million is reached, monthly reporting is mandatory (in the previous period, the threshold was set at CZK 20 million).
• Among other changes, we would like to draw your attention to the reporting of licenses in connection with the import or export of software, the use of the transaction nature code for distance sales of goods or the reporting of transfer pricing adjustments.

A short summary of these and other changes can be found HERE.

If you have any questions, please contact the author of the article or the EY tax team with whom you regularly work.

Authors:

Ivana Krylová

Ivana Svobodová