Intrastat – systém pro statistické vykazování intrakomunitárních dodávek zboží

Abstract

The thesis is focused on the Intrastat system, therefore the returns for the movement of goods between Member States. The aim is to show the way of Intrastat reporting, draw the attention to errors in reporting and to suggestsolutions to problems related to recording.

The first part is devoted to the issue of intra-community supply for VAT purposes. The second part includes a detailed description of the data reported in Intrastat. The third part focuses on practical reporting data for the reference period 01/2011, solving problems and making proposals for changes in reporting.