INTRASTAT and VAT in examples

Do you need to fill in INTRASTAT? In the second, updated edition of this practical and unique publication, you will find not only explanations but also concrete examples from practice. The examples respond to the introduction of a more detailed breakdown of transaction nature codes by specifying a particular code. The publication includes changes in the VAT and statistics laws that have been in force since 2009. In particular, the new obligations introduced by the amendment to Decree No. 201/2004 Coll. (e.g. limitation of the number of data on paper statements, introduction of the obligation to submit statements to the Czech Statistical Office on selected groups of goods, if the obligation to submit INTRASTAT statements to the customs office has not arisen, etc. ). It explains when and how the harmonisation and increase of the thresholds for the start of the transmission of the INTRASTAT returns will take effect. The publication serves everyone, who trade with partners within the European Union, especially accountants, tax advisors, auditors, entrepreneurs, students and statistical report administrators, to the tax authorities.