For the year 2019 the exemption thresholds had been set to 200 000 EUR for arrivals of goods and 400 000 EUR for dispatches.

Cancellation of reporting obligation

Statistical Office SR is reviewing obligation to provide statistical information in INTRASTAT-SK survey for individual PSIs annually in March, when complete data (from Intrastat declarations and VAT returns) for previous year are available. Cancellation of reporting obligation takes effect from 1 March of that year. If PSI determines that the previous year did not exceed the exemption threshold for a given flow can ask Statistical Office of SR (e-mail: intrastat-sk@statistics.sk) to cancel reporting obligation from 1 January.

Establishment of reporting obligation

The reporting obligation arises in the calendar month in which the exemption threshold was exceeded. Volume of trade is calculated for each flow, cumulative from the beginning of the year. PSI is obliged to notify the Statistical Office of SR (External trade department; e-mail: intrastat-sk@statistics.sk) about exceeding the exemption threshold.

In the request of cancellation and notice on the establishment of reporting obligation please provide the following information:

• Business Name, VAT Identification Number
• Flow attributable to cancellation or establishment concerned (arrivals and / or dispatches).