Intrastat reports must be filed by companies that have reached a value threshold. Certain additional information must also be provided by entities that exceed a special threshold.

The threshold for inclusion is a set value of goods dispatched or arrived in the past 12 months. Companies that exceed this threshold are required to report to Intrastat. There is a different threshold for dispatches (goods sent to other EU member states) and arrivals (goods received from other EU member states). The threshold changes each year: In 2007, the threshold for Slovenia was 85,000 EUR for arrivals and 200,000 EUR for dispatches.

The special threshold is the value of goods dispatched or arrived in the past 12 months. Companies that exceed this value must also provide information in sections R9, R11, and R19. The threshold changes each year: In 2007, the threshold for Slovenia was 3,000,000 EUR for arrivals and 9,000,000 EUR for dispatches.

Companies required to provide this information must do so on a monthly basis. The reporting period is the calendar month in which the VAT on the goods being reported falls due. With goods shipped in multiple parts, always report for the month of the last shipment.

The report must be submitted up to the 15th of the current month for the previous month.

Required settings and a description of data in the Intrastat form

To successfully begin reporting data for Intrastat, the following must be defined:

1. Document Types settings - Intrastat

Default values for creating a new Instrastat report are defined in the Document Types settings. You'll need at least one document type for invoices received and at least one document type for invoices issued.

2. Invoices issued and received

Enter invoices for importing and exporting goods as usual. The Intrastat report is to include all movements of goods for which the head office of the supplier or customer is located in an EU country (see Countries register.)

Movements that are part of tripartite transactions are not included in the report.

2 - Intermediary of goods. 

If you attempt to add invoices where you serve as an intermediary in a tripartite transaction, the program will return an error (see No Intrastat report needs to be filed by the intermediary in triangular transactions.)

3. Creating an Intrastat report

A separate report is created for invoices issued and invoices received.

There are two ways to create a report:

• By selecting Intrastat - Receiving or Intrastat - Dispatches in the Goods menu (Goods | SAD / Intrastat). This is the most suitable way if you wish to merge data from multiple receiving/issue documents in a single form. Enter a new document header (see General Information in an Intrastat Form); now add lines to the report (see Lines in an Intrastat Form) by selecting a range of documents that you would like to link with the form (see Selecting Documents to Include in an Intrastat Form).
• Directly from a received invoice by selecting the Wizard in the Wizards menu. This way is more suitable if you would like to create one Intrastat form for each invoice.

For a detailed decription of Intrastat forms, see:

• Intrastat - Receiving
• Intrastat - Dispatches

4. Submitting an Intrastat Report

Full information on reporting to Intrastat and other useful information:

https://intrastat-surs.gov.si

The website of the Statistical Office of the Republic of Slovenia:

https://www.stat.si/intrastat.asp

A list of customs documents and their validity:

https://intrastat-surs.gov.si.

These are:

• Reports in paper form. A paper report can be created by clicking the icon (see Taskbar).
• Reporting via the Internet: In this case, the information is manually entered (copied). You can also view forms submitted using the X.400 reporting system (see below)
• Using the X.400 reporting system (for detailed information see https://intrastat-surs.gov.si/sporocila.html). First, you have to:
  • Create an Intrastat report as you normally would;
  • Export the data to a file. This can be done by clicking the Export button (see Exporting Data for an Intrastat Form to a File). For a description of the file structure, see Intrastat Report Structure;
  • Send a file created in this manner (see Logging in to the System for Electronic Reporting);
  • The system will then send a reply. The file will be imported and examined later, once Customs or the Statistical office provides a complete list of errors. For a description of the reply file, see Intrastat Return Message Structure.