Build Slovak Intrastat Declaration (Intrastat-SK XML)

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

Region: Slovakia (Slovensko) Category: Government — Statistics Does: Takes a reference period's intra-EU goods movements and assembles the Intrastat-SK XML declaration (arrivals / prijatie and dispatches / odoslanie) for electronic filing to the Finančná správa (statistics collected for the Štatistický úrad SR) via the Intrastat-SK electronic application / eDane. Spec: Finančná správa / ŠÚ SR — Intrastat-SK XML format (current version), based on the EU Intrastat / EMOS framework and the Combined Nomenclature (CN8).

Intrastat-SK reports the physical movement of goods between Slovakia and other EU Member States once a reporting unit crosses the annual assimilation threshold. It is filed monthly per flow (separate arrivals and dispatches declarations) and is purely statistical — it is not a tax return, though it must be consistent with the VAT return (DPHv) and recapitulative statement (SVDPH). Element names below follow the Intrastat-SK form, not a verbatim XSD.

When this applies

• A VAT payer (reporting unit) must report once its intra-EU arrivals or dispatches exceed the annual threshold (prah oslobodenia) set separately for each flow — confirm the current threshold values, which are revised yearly.
• The declaration is filed monthly by the statutory deadline (around the 15th working day of the month after the reference period — confirm).
• Separate declarations are filed for each flow; a nil (negatívne hlásenie) declaration is filed if the obligation exists but there were no movements; a replacement/correction (oprava) declaration fixes a submitted period.

Structure (FORM → XML)

Hlavička / header   reporting unit IČ DPH/IČO, reference period (mesiac + rok),
                    flow direction (prijatie / odoslanie), declaration type (riadne/opravné/negatívne)
Položky / items — repeating, one per commodity + partner combination:
   kód tovaru        CN8 commodity code (Combined Nomenclature, 8 digits)
   členský štát      partner Member State (dispatch country for arrivals / destination for dispatches)
   krajina pôvodu    country of origin (arrivals; ISO code)
   druh obchodu      nature of transaction code
   dodacie podmienky delivery terms / Incoterms (where required)
   druh dopravy      mode of transport
   čistá hmotnosť    net mass (kg)
   doplnková MJ      supplementary unit quantity (where the CN code requires one)
   fakturovaná hodnota invoiced value (EUR)
   štatistická hodnota statistical value (EUR; where required)
Súčet / totals      Σ invoiced/statistical value across items

Data rules

• CN8 commodity codes must be valid for the reference year's Combined Nomenclature; net mass and the supplementary unit are mandatory where the CN code prescribes a supplementary unit.
• Nature-of-transaction and mode-of-transport codes follow the current Intrastat-SK code lists.
• Values in EUR, rounded to whole euro per the form convention (no cents) — confirm against the current format.
• Reconcile: intra-EU goods values should be broadly consistent with the EU acquisitions / supplies on the DPHv and the SVDPH for the period, allowing for valuation and coverage differences.
• Threshold is assessed per flow and per year; crossing it mid-year triggers the obligation from that month onward.

Worked example (outline)

Hlavička: IČ DPH=SK2020123456, period 2025-05, flow=prijatie (arrivals), type=riadne
Item 1: CN8=84713000, partner=DE, origin=CN, transaction=11, mass=120 kg, value 8,000
Item 2: CN8=85285900, partner=CZ, origin=CZ, transaction=11, mass=40 kg, value 2,000
Totals: 10,000

Emitted as the Intrastat-SK XML and submitted via the Finančná správa portal; values are broadly consistent with EU acquisitions on the DPHv for the period.

Validation checklist

• Current Intrastat-SK format/version used; flow and declaration type correct
• Reporting unit IČ DPH/IČO and reference period correct; threshold crossed for that flow
• CN8 codes valid for the year; net mass and supplementary units present where required
• Nature-of-transaction, mode-of-transport, partner Member State and origin codes valid
• Values in EUR per form rounding; totals computed
• Broadly reconciles with DPHv / SVDPH intra-EU movements
• Filed monthly by the deadline; nil declaration filed where no movements

Last updated: 2026-06-04 — confirm the current schema/version, identifiers, rounding, CN8 / code lists, thresholds, and deadline against current authority (financnasprava.sk / statistics.sk) guidance before use.