Due to the approaching deadline for filing the first Intrastat report for January 2023, which is set for February 16, we would like to highlight some of the most important changes that we can expect in this area for this year.
The first change is the introduction of the Partner ID validation or check.
This validation is already included on the form which the reporting agents use to report the “partner tax identification number” in the direction of export within the EU. This check was already made in the previous year but was not included directly on the form. The basis for creating validation by the Customs administration of the Czech Republic was a European Commission document. The reporting agent can check the structure of the ID partner at the link under Q11 https://ec.europa.eu/taxation_customs/vies/#/faq. If an incorrect VAT identification number is given, a form filled out in this way cannot be saved in InstatDesk or InstatOnline and so cannot be sent either. The Customs Administration has made available a new version of InstatDesk 2.4.0, which it is recommended to install as soon as possible in order to file Intrastat reports without error. The 2.3.3 version of InstatDesk will cease to be valid on May 1, 2023 and reports sent using this older version will be rejected from that date onwards. Further information on the issue of the ID Partner is also available on the website of the Czech Statistical Office: https://www.czso.cz/csu/czso/informace-k-dic-partnera
Another change is the modification of the “Notification of Change of Registration Data” form
Following an amendment to Decree No. 245/2016 Coll, the “Notification of Change of Registration Data” form has been modified as of January 1, 2023. The change consists of an addition to the part of the form concerning the termination of the obligation to report Intrastat data for entities that used simplified reporting in 2022 and did not reach the threshold for reporting in 2022. For reporting agents that used the option of submitting simplified reporting in 2022 and at the same time their obligation to report Intrastat data ends for 2023 because they did not reach the CZK 12 million threshold for reporting in the relevant direction, the obligation under Section 127 of the Tax Code to notify the locally competent customs office of a change of registration data or the termination of the obligation to report Intrastat data applies. The reporting agent can only make this notification using the “Notification of Change of Registration Data” form.
The final change is an expansion of the list of goods that are not intended for simplified reporting to the Intrastat system
Due to an amendment to Annex I of Council Regulation (EEC) No 2658/87 on tariff and statistical nomenclature and on the Common Customs Tariff, this amendment also had to be made in the customs tariff that is part of the Czech Statistical Office Communication No. 497/2021 Coll. A summary of the changes to the list is included in CSO Communication No. 427/2022 Coll., which is also effective from January 1, 2023.
