Slovakian Intrastat

In addition to VAT returns, foreign companies trading in Slovakia may be required to complete statistical reports, or ‘Intrastats’, on the movement of goods across the national borders.  This can include both sales and acquisitions to/from other companies as well as the movement of goods by the same company.

When do Slovakian Intrastat reports have to be completed?

If resident or non-resident companies move goods across the Slovakian national border to or from other EU countries, there may be a requirement to complete monthly Intrastat reporting.

Intrastat filings list the goods sent out of Slovakian, ‘dispatches’, as well as goods brought into Slovakian, ‘arrivals’.  It is a system introduced in 1993 with the launch of the EU free trade market since customs borders and reporting were withdrawn. Intrastat does not apply if the goods are coming in from outside of Europe (‘imports’) or being sent out of the EU (‘exports’).

What are the Slovakian Intrastat DEB declaration thresholds?

Intrastat returns only need to be completed once the reporting thresholds are exceeded.

The threshold for Slovakian Intrastat arrivals is €200,000.  For Intrastat dispatches the Slovakian threshold is €400,000.

Slovakian Intrastat thresholds (per annum)

ArrivalsDispatches
€200,000€400,000

What information is included in a Slovakian Intrastat filing?

Each movement of goods across the Slovakian national border to another EU country must be listed.

This shipment list should include the trade classification, description of goods, value, mode of transport, quantity, weight, commodity code and country of arrival or dispatch.

When should Slovakian Intrastats be filed?

Monthly Intrastats should be filed electronically through the website of the Statistical Office of the Republic of Slovakia on the 15th of the month following the movements.

There may be minor infringement penalties for late filings.

Need help with your UK VAT compliance?

Researching U.K. VAT legislation is the first step to understanding your VAT obligations. Avalara can help your business comply with U.K. VAT requirements and manage your obligations, regardless of your business size or type.

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