Individuals registered or identified in the Czech Republic for VAT, the so-called reporting units, are obliged to report data for Intrastat. The amendment to the Governmental Implementing Regulation took effect on 1 January 2019 increasing the assimilation threshold, the achievement of which implies that a unit should report data through the Intrastat statistical report.
The increase was from CZK 8 million for a calendar year to CZK 12 million for a calendar year - and it concerns the value of goods sent to other Member States or goods received from other Member States. For January 2019, it is crucial to reach the limit of CZK 8 million for 2018; however, if the limit of CZK 12 million is not reached in 2019, the obligation to submit Intrastat ceases as of January 2020. Note: The advertising material delivered for free is not reported in Intrastat irrespective of its value, whereas the promotional material received or sent for free should be reported in Intrastat regardless of its value.