Build Czech Intrastat Declaration (XML)

Skill: Convert intra-EU goods movements into a Czech Intrastat declaration

Region: Czech Republic (Česká republika) Category: Government — Statistics (Intrastat) Does: Takes a month's intra-EU movements of goods and assembles the Intrastat (výkaz pro Intrastat) XML — arrivals (přijetí) and dispatches (odeslání) — for electronic filing via InstatOnline / InstatDesk to Celní správa (the statistics are compiled by ČSÚ). Spec: Celní správa / ČSÚ Intrastat XML format (current version)

Intrastat collects statistics on the physical movement of goods between EU member states that are not captured by customs declarations. A reporting unit (zpravodajská jednotka) that exceeds the assimilation threshold (práh) for arrivals and/or dispatches files a monthly declaration with commodity-level detail. Czech declarations are submitted electronically through InstatOnline (web) or InstatDesk to the customs administration. Element names below follow the Intrastat form, not a verbatim XSD.

When this applies

• A VAT-registered entity files Intrastat once its annual intra-EU arrivals and/or dispatches exceed the assimilation threshold (confirm the current CZK threshold per flow).
• The declaration is monthly, due by the 12th working day of the following month; separate declarations for arrivals (přijetí) and dispatches (odeslání). Negative (zero) and nil declarations are filed where required.

Structure (Intrastat → XML)

Header        reporting unit (IČO/DIČ), reference period (month/year),
              flow direction (přijetí / odeslání), declarant / representative
Commodity line(s) — one per CN8 + nature combination:
   KN (CN8)    8-digit Combined Nomenclature commodity code
   stát        partner member state (country of consignment / destination)
   původ       country of origin (for arrivals)
   transakce   nature of transaction code (kód transakce)
   dodací      delivery terms / mode of transport where required
   hmotnost    net mass (kg)
   MJ množství supplementary unit quantity (where the CN code requires it)
   fakturovaná hodnota   invoiced value (CZK)
   statistická hodnota   statistical value (CZK, where required)

Data rules

• Each line is keyed by CN8 commodity code (kód KN) plus partner state, nature of transaction, and (for arrivals) country of origin; values are in CZK.
• Report net mass in kg and, where the CN code prescribes one, the supplementary unit (doplňková měrná jednotka) quantity.
• Use the correct nature-of-transaction code (e.g. sale, return, processing); simplified single-line reporting may apply below a low-value threshold (confirm).
• Small movements below the simplification limit may be reported with a special single CN code; verify the current limit and code.
• Reconcile reported dispatches/arrivals with the VAT recapitulative statement (souhrnné hlášení) and the VAT return at a high level, noting that Intrastat scope (physical goods) differs from VAT scope.

Worked example (dispatches, outline)

Header: IČO=12345678, period 2026-04, flow=odeslání
Line: KN=84713000, partner state=DE, transakce=11 (sale),
      net mass 120 kg, invoiced value 250,000 CZK

Emitted as an Intrastat XML and uploaded via InstatOnline (a separate file is filed for arrivals).

Validation checklist

• Reporting obligation confirmed (annual flow above the assimilation threshold)
• Correct flow (přijetí / odeslání) and reference month; separate declarations per flow
• Valid CN8 code per line; partner state and (arrivals) country of origin set
• Nature-of-transaction code, net mass (kg), and supplementary unit where required
• Invoiced and statistical values in CZK; simplification limit applied correctly
• Nil / negative declaration filed where applicable; high-level reconcile with souhrnné hlášení
• Filed via InstatOnline/InstatDesk by the 12th working day

Last updated: 2026-06-04 — confirm the current Intrastat thresholds, CN nomenclature year, transaction/simplification codes, value rules, and the deadline against current Celní správa / ČSÚ (celnisprava.cz, csu.gov.cz) guidance before use.