Intrastat is statistics on the trading of goods between Member States of the European Union (EU), where data are collected monthly directly from enterprises (the trade operators). In Slovenia the Intrastat survey was introduced with Slovenia’s accession to the EU (May 2004), when due to the abolition of Financial formalities and setting up free flow of goods in Slovenia’s trading with other EU Member States the data on Slovenia’s trade in goods with the EU could no longer be obtained from Financial declarations (SAD).
Data on trade in goods among EU Member States are a vital source of information. They are used for various reasons:
The data can be interesting to analyse from several aspects, e.g. impact of a single EU member state or trade of a particular product.
The trade operator (PSI) for Intrastat in an individual reporting year are enterprises (business entities) that in the previous calendar year in trading with EU Member States exceeded the value of the so-called exemption threshold at least in one flow of goods (dispatches or arrivals); for Slovenia the threshold for dispatches is set at EUR 200,000 and for arrivals at EUR 120,000. Reporting units report only the data on that flow of goods for which the exemption threshold was exceeded. The obligation to report for Intrastat also includes those enterprises that exceeded the value of the exemption threshold during the observed year.
Reporting units can submit Intrastat declarations from 1. to 15. of the month or to the last working day before the 15. of the month following the reference period. Regulation (EC) No 638/2004 of the European Parliament and of the Council obliges Member States to transmit to the European Commission monthly statistical data on the trading of goods between Member States no later than 40 calendar days (aggregated data) and 70 calendar days (detailed results) after the end of the reference month, meaning there is a short window to collect and prepare a large amount of data.
In Slovenia the Intrastat survey is conducted in cooperation between the Statistical Office of the Republic of Slovenia (SURS) and the Financial Administration of the Republic of Slovenia (FURS). SURS is responsible for including enterprises in reporting and excluding enterprises from reporting, supervising the system, statistical methodology and coverage, preparation of estimates and data dissemination, while FURS is responsible for data collection and control, cooperation with enterprises and solving possible mistakes in reporting. Within FURS, the data are collected and processed by the Nova Gorica Financial Office for all reporting units in Slovenia.
The Intrastat website, where you can find information on the technical aspects of reporting for Intrastat is available only in Slovenian and can be accessed here. The Intrastat website is intended for enterprises’ access to the Intrastat web solution (web form), support of enterprises in inclusion in one of the ways of electronic reporting for Intrastat (i.e. reporting via web form or by exchanging electronic messages) and informing enterprises about new developments and changes in Intrastat reporting.
The documents below contain detailed explanations about the implementation of the Intrastat survey in Slovenia, content instructions for filling out the Intrastat report and basic technical instructions about the inclusion of enterprises in electronic reporting for Intrastat.
The documents below contain an example of the letter received by the enterprise at inclusion in reporting for Intrastat, a questionnaire for reporting units that the enterprise completes for the needs of Intrastat reporting, a registration form that the enterprise completes before inclusion in electronic reporting for Intrastat and the authorisation that the enterprise completes at possible transfer of the obligation to report for intrastate to a third person (authorised declarant - TDP).
The documents below contain classifications and code lists that enterprises use for completing the reports for Intrastat and/or for maintaining code lists in own software solutions intended for reporting for Intrastat.
The Combined Nomenclature is a goods classification that is used in customs procedures and in filling out Intrastat reports. At the lowest level of the Combined Nomenclature individual products are classified into 8-digit tariff subheadings and further on combined at the 4-digit headings and 6-digit subheadings, chapters (2-digit level) and sections of the Combined Nomenclature. The Combined Nomenclature is changed annually, and the Regulation on the Combined Nomenclature is usually published by the end of October in the Official Journal of the European Union, which comes into force in the following year.Every year (usually in November or December) SURS prepares code lists that the enterprise can use in the following year as assistance in filling out the data on the 8-digit code of goods according to the Combined Nomenclature in the Intrastat report (i.e. code list of shortened CN titles, the list of new CN codes that will come into force in the following year, the list of CN codes that will no longer be valid in the following year, and correlation tables for transforming CN codes between the two subsequent years.
Geonomenclature is a classification of countries and territories based on the international standard ISO 3166, but with certain special features. It is used to fill in the data on the partner country and the country of origin in the Intrastat report. It is changed as necessary in accordance with the geopolitical changes in the world.
The code lists below are used for filing out data on the nature of transaction, mode of transport, terms of delivery (Incoterms codes), place of delivery, flow of goods and type of the document in the Intrastat report. These documents are changed only exceptionally, usually only at larger changes of the European legislation for Intrastat.
The documents below contain European regulations on Community statistics relating to the trading of goods between Member States, which represent the legal basis for implementing the Intrastat survey in all Member States of the European Union. In some cases the mentioned regulations allow national solutions, so the implementation of Intrastat in individual EU Member States slightly differs. In Slovenia, in addition to the European legislation, the binding legislation for Intrastat includes the National Statistics Act, the Annual Programme of Statistical Surveys, the Medium-Term Programme of Statistical Surveys and the Customs Service Act.