Intrastat is an electronic statistical system for collecting and processing data to monitor trade in goods between European Union member states. With a few exceptions, it covers all goods that cross a national border in the course of trade. Data reporting is mandatory for all EU member states, including the Czech Republic and Slovakia.

Note on goods from third countries: Intrastat dispatch reports must also include data on goods that are being exported to a third country and have not yet been released into an export customs procedure when leaving the Czech Republic, because that release will be carried out by the customs authorities of another member state. Goods imported from a third country that were released into free circulation in another EU member state before being received in the Czech Republic — thereby acquiring Community status (and potentially having customs duties assessed there) — are also considered received goods that must be reported in Intrastat. In this case, the country of dispatch will be the member state from which the goods were directly transported to the Czech Republic.

ABRA Flexi supports both the recording and provision of this data, either as an optional add-on or as part of the "Advanced Trade and Warehouses" package, available in the Premium edition only.

Let's walk through how to set up Intrastat tracking in ABRA Flexi.

First, Intrastat tracking must be configured for individual price list items. You can do this on the "Intrastat" tab in the price list item detail.

In addition to specifying whether Intrastat should be tracked for the item at all, you can add a number of other related and supplementary details to the price list item.

Select the country of origin of the goods from the drop-down list. This value will be used on created documents if the Country of Origin field is not filled in on the document header.

Use the icon on the right to select customs code code lists; this will open the menu "Tools – Code Lists – Intrastat – Nomenclature Codes".

Regarding units of measure for nomenclatures, you can find them in the code list "Tools - Code Lists - Intrastat - Units of Measure". These units of measure also affect the Intrastat report itself (the CSV file). For example, if the nomenclature unit of measure is ZZZ, the number of units of measure is not filled in the file.

For more information, refer to the CSV report structure definition.

Used for entering the supplementary goods code (statistical indicator) and must be filled in manually according to the currently valid Customs Administration code list.

Used to calculate the quantity of goods dispatched or received. The unit of measure is multiplied by this coefficient. If the quantity should not be changed, enter the value "1" (it will then be multiplied by 1).

As an example, consider carpets. With regard to nomenclature, their unit of measure is "MTK: Square metre". The corresponding area of one product unit in square metres is therefore expressed in the "Unit of Measure Coefficient" field.

Used to calculate the statistical value. The statistical value (i.e., the price contributing to the statistical value) is multiplied by this coefficient. If it should not be changed, enter the value "1" (it will then be multiplied by 1).

The weight of the respective price list item is also included in the Intrastat report. The value is taken from the "Weight (net)" field. You can find this field on the "Details" tab.

As we know, each document record has its own types. If you are not familiar with document types, please refer to our guide.

A document type allows you to fill in data that will subsequently be carried over to the individual documents issued.

Intrastat can be filled in for the following document types:

You can always fill in the fields shown in the screenshot below. The example displays an issued invoice type.

The country from which the goods were dispatched.

The country to which the goods are to be delivered. Fill in this field if the document contains items being dispatched by you, the invoicing company. In cases where goods are being exported to a third country and have not yet been released into an export customs procedure upon leaving the Czech Republic (or Slovakia, under Slovak legislation), because that release will be carried out by the customs authorities of another EU member state, enter that member state.

The country from which the goods originate. Fill in this field if the document contains items for which you are the recipient. In the case of trade with a third country where the goods were released into free circulation in another EU member state before being received in the Czech Republic (or Slovakia, under Slovak legislation), enter that member state.

The region from which the goods originate. For the Czech Republic, the region of sender is not required; for Slovakia, it is.

Select the appropriate transaction from the drop-down list; the values are drawn from the Intrastat code list "Commercial Transactions".

Select the delivery terms from the drop-down list; the values are drawn from the Intrastat code list "Delivery Terms".

Select the mode of transport from the drop-down list; the values are drawn from the Intrastat code list "Mode of Transport".

The values are drawn from the Intrastat code list "Special Movements".

It follows logically that a document type can contain data that is common to a given "series" of invoices.

For example, if your document types are divided by country and currency, you can confidently fill in the first 4 fields on the tab. The data will then be carried over to the individual documents.

In the forms of various documents, you will find a tab dedicated to recording Intrastat data. It contains the same fields as those described above for document types.

Intrastat can be filled in for the following documents:

An issued invoice will again serve as the example.

Data entered on a specific document (e.g., an issued invoice) always takes precedence over the document type settings. The same applies to the country specified on the price list item — the country of origin entered on the document takes precedence over the country set on the price list item.

The country from which the goods were dispatched.

The country to which the goods are to be delivered. Fill in this field if the document contains items being dispatched by you, the invoicing company. In cases where goods are being exported to a third country and have not yet been released into an export customs procedure upon leaving the Czech Republic (or Slovakia, under Slovak legislation), because that release will be carried out by the customs authorities of another EU member state, enter that member state.

The country from which the goods originate. Fill in this field if the document contains items for which you are the recipient. In the case of trade with a third country where the goods were released into free circulation in another EU member state before being received in the Czech Republic (or Slovakia, under Slovak legislation), enter that member state.

The region from which the goods originate. For the Czech Republic, the region of sender is not required; for Slovakia, it is.

Select the appropriate transaction from the drop-down list; the values are drawn from the Intrastat code list "Commercial Transactions".

Select the delivery terms from the drop-down list; the values are drawn from the Intrastat code list "Delivery Terms".

Select the mode of transport from the drop-down list; the values are drawn from the Intrastat code list "Mode of Transport".

The values are drawn from the Intrastat code list "Special Movements". A document's inclusion in the Intrastat report is conditional on this field being filled in.

When processed correctly, tax documents are included in the Intrastat report, as are standalone goods receipts — however, standalone goods issues are not, because the value must be reported in Intrastat at the invoice price (the selling price), which a standalone goods issue does not contain.

For Intrastat purposes, it is sometimes necessary to allocate transport costs applicable to the entire document across the individual document line items. In the document line item form, on the Accounting/Details tab, there is a field in the Intrastat section called Total incidental costs [currency], which is used to enter the proportional amount of transport costs. This field, which contains the amount in the document currency, can be edited for items that are marked for Intrastat tracking in the price list. The field is not mandatory; the default value is 0.

The allocation of incidental transport costs can be performed using a wizard that distributes these costs among multiple document line items in proportion to their price or according to the number of units.

To access the incidental transport cost allocation wizard, go to: Sales – Issued Invoices, then for the selected invoice, under the "Services" item in the displayed menu, choose Allocate incidental costs for Intrastat. The prerequisite is that the document must contain at least one price list item that is tracked for Intrastat — once this condition is met, the first step of the wizard will appear.

Displays the sum of all base amounts for document line items tracked for Intrastat, in the document currency.

The amount of incidental transport costs to be distributed among the document line items. Once the amount is entered, the total item price is calculated as the sum of the line item amounts plus the incidental costs.

The sum of the document line item amounts tracked for Intrastat, increased by the incidental transport costs. Once an amount is entered, the costs to allocate are calculated by subtracting the sum of the line item amounts from the entered total item price.

After entering the amounts to be distributed, you need to choose whether the incidental costs will be allocated to the individual items based on item price (distributed proportionally to the total amount) or based on the quantity unit count (the costs to allocate are divided by the number of units of the relevant items).

After clicking the Finish button, the costs will be allocated and the calculated values will be populated in the "Total incidental costs for Intrastat" fields.

Proper record-keeping requires several code lists, which you can find under the main menu item "Tools – Code Lists – Intrastat".

These specifically include the following code lists:

With the exception of the "Intrastat Exchange Rates" code list, all code lists contain data from the date the invoiced company was created and therefore do not need to be populated or edited.

The code lists can be used, for example, to translate individual names. You can, for instance, easily add an English name for a dispatch region. The same approach applies to all other code lists.

All code lists required for Intrastat record-keeping follow the same usage and conventions as other code lists in the system. For most Intrastat code lists, in addition to their specific properties, it is possible to record general items.

Allows you to enter any text description you need to store for the given code list item.

Allows you to enter any notes you need to store for the given code list item.

The calendar year from which the record is valid. Together with the following field, this defines the validity period of the record in the code list.

The calendar year in which the record's validity ends.

To create accounting outputs for Intrastat, go to the main menu item "Accounting – Accounting Outputs – Generate Intrastat".

After selecting the option shown above, the generation wizard will appear.

In the "Month" and "Year" fields, specify the period for which the data should be prepared. Using the "Goods receipt", "Goods issue" and "Exclude non-accounting documents" checkboxes, you can further define which documents are included.

When the "Intrastat report" option is selected, two additional fields appear — "Threshold for low-value consignments" and "Simplified mode". The report will be generated in CSV format.

In a single run, you can generate either goods receipts or goods issues only — never both simultaneously. The output would otherwise not be valid.

Enter the CZK threshold amount at which a consignment qualifies as low-value. In 2022, the low-value consignment limit is being increased from the original 200 EUR to 400 EUR.

From 1 January 2022, it is possible to report Intrastat in simplified mode. Enabling this option will generate the report in simplified mode.

Are you interested in other changes to Intrastat reporting effective from 1 January 2022? Read our article, which describes all the changes in detail.

Once all parameters have been set, click the "Finish" button to generate the relevant output. For the first two options, this is a table displayed directly in ABRA Flexi; for the third option, a CSV file will be generated.