{"id":187994,"date":"2025-01-02T11:36:00","date_gmt":"2025-01-02T10:36:00","guid":{"rendered":"https:\/\/www.asd-int.com\/intrastat-prahy-v-evropske-unii-v-roce-2025\/"},"modified":"2025-01-27T11:39:51","modified_gmt":"2025-01-27T10:39:51","slug":"intrastat-prahy-v-evropske-unii-v-roce-2025","status":"publish","type":"post","link":"https:\/\/www.asd-int.com\/cs\/intrastat-prahy-v-evropske-unii-v-roce-2025\/","title":{"rendered":"Intrastat prahy v Evropsk\u00e9 unii v roce 2025"},"content":{"rendered":"\n

Intrastat prahy 2025: je va\u0161e firma p\u0159ipravena?<\/h2>\n\n\n\n

Je va\u0161e firma pl\u00e1tcem DPH a\r\nprov\u00e1d\u00ed obchody se zbo\u017e\u00edm v r\u00e1mci Evropsk\u00e9 unie?\r\n\r\nPak se v\u00e1s t\u00fdkaj\u00ed deklarace Intrastat.\r\nObchody v r\u00e1mci Evropsk\u00e9 unie podl\u00e9haj\u00ed prah\u016fm a povinnosti dvou odd\u011blen\u00fdch deklarac\u00ed:\r\n<\/p>\n\n\n\n

\u2013 Souhrnn\u00fd p\u0159ehled DPH ve Francii a EU Sales List v ostatn\u00edch \u010dlensk\u00fdch st\u00e1tech Evropsk\u00e9 unie,
\u2013 Statistick\u00fd pr\u016fzkum, naz\u00fdvan\u00fd EMEBI<\/a> (M\u011bs\u00ed\u010dn\u00ed statistick\u00fd pr\u016fzkum obchod\u016f se zbo\u017e\u00edm v r\u00e1mci Evropsk\u00e9 unie), b\u00fdval\u00fd DEB (Deklarace obchod\u016f se zbo\u017e\u00edm) ve Francii, Intrastat v ostatn\u00edch \u010dlensk\u00fdch st\u00e1tech Evropsk\u00e9 unie.\r\n<\/p>\n\n\n\n

N\u00ed\u017ee najdete v\u0161echny prahy Intrastat 2025 pro v\u0161echny zem\u011b Evropsk\u00e9 unie a Spojen\u00e9 kr\u00e1lovstv\u00ed.\r\n<\/p>\n\n\n\n\n\n\n\t\n\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t
ST\u00c1T<\/th>M\u011aNA<\/th>P\u0158IJET\u00cd ZBO\u017d\u00cd<\/th>ODESL\u00c1N\u00cd ZBO\u017d\u00cd<\/th>MEZN\u00cd TERM\u00cdN POD\u00c1N\u00cd<\/th>\n<\/tr>\n<\/thead>\n
Austria<\/td>EUR<\/td>1 100\u00a0000 \u20ac<\/td>1 100\u00a0000 \u20ac<\/td>10 m+1 (pracovn\u00ed den)<\/td>\n<\/tr>\n
Belgie<\/td>EUR<\/td>1\u00a0500\u00a0000 \u20ac<\/td>1\u00a0000\u00a0000 \u20ac<\/td>20 m+1 (kalend\u00e1\u0159n\u00ed den)<\/td>\n<\/tr>\n
Bulharsko<\/td>BGN<\/td>1 700 000 \u041b\u0412<\/td>2 200\u00a0000 \u041b\u0412<\/td>14 m+1 (kalend\u00e1\u0159n\u00ed den)<\/td>\n<\/tr>\n
\u010cesk\u00e1 Republika<\/td>CZK<\/td>15\u00a0000\u00a0000 K\u010c<\/td>15\u00a0000\u00a0000 K\u010c<\/td>10 m+1 (pracovn\u00ed den) - papier
12 m+1 (pracovn\u00ed den) - cyfrowy<\/td>\n<\/tr>\n
Chorvatsko<\/td>EUR *<\/td>450 000 \u20ac<\/td>300 000 \u20ac<\/td>15 m+1 (kalend\u00e1\u0159n\u00ed den)<\/td>\n<\/tr>\n
D\u00e1nsko<\/td>DKK<\/td>41 000\u00a0000 KR<\/td>11 300\u00a0000 KR<\/td>V z\u00e1vislosti na skupin\u011b (1 nebo 2) **<\/td>\n<\/tr>\n
Estonsko<\/td>EUR<\/td>Prahov\u00e1 hodnota odstran\u011bna<\/td>350\u00a0000 \u20ac<\/td>14 m+1 (kalend\u00e1\u0159n\u00ed den)<\/td>\n<\/tr>\n
Finsko<\/td>EUR<\/td>800\u00a0000 \u20ac<\/td>800\u00a0000 \u20ac<\/td>10 m+1 (kalend\u00e1\u0159n\u00ed den)<\/td>\n<\/tr>\n
Francie<\/td>EUR<\/td>Na vy\u017e\u00e1d\u00e1n\u00ed od celn\u00edk\u016f ***<\/td>Na vy\u017e\u00e1d\u00e1n\u00ed od celn\u00edk\u016f ***<\/td>10 m+1 (pracovn\u00ed den)<\/td>\n<\/tr>\n
Irsko<\/td>EUR<\/td>750\u00a0000 \u20ac<\/td>750\u00a0000 \u20ac<\/td>23 m+1 (kalend\u00e1\u0159n\u00ed den)<\/td>\n<\/tr>\n
It\u00e1lie<\/td>EUR<\/td>Pokud je alespo\u0148
v jednom z p\u0159edchoz\u00edch
4 \u010dtvrtlet\u00ed \u010d\u00e1stka
= nebo > 350 000 \u20ac<\/td>		0 \u20ac<\/td>25 m+1 (kalend\u00e1\u0159n\u00ed den)<\/td>\n<\/tr>\n
Kypr<\/td>EUR<\/td>350\u00a0000 \u20ac<\/td>75\u00a0000 \u20ac<\/td>10 m+1 (kalend\u00e1\u0159n\u00ed den)<\/td>\n<\/tr>\n
Litva<\/td>EUR<\/td>570\u00a0000 \u20ac<\/td>400\u00a0000 \u20ac<\/td>10 m+1 (pracovn\u00ed den)<\/td>\n<\/tr>\n
Loty\u0161sko<\/td>EUR<\/td>350\u00a0000 \u20ac<\/td>200\u00a0000 \u20ac<\/td>10 m+1 (kalend\u00e1\u0159n\u00ed den)<\/td>\n<\/tr>\n
Lucembursko<\/td>EUR<\/td>250\u00a0000 \u20ac<\/td>200\u00a0000 \u20ac<\/td>22 m+1 (pracovn\u00ed den)<\/td>\n<\/tr>\n
Ma\u010farsko<\/td>HUF<\/td>400\u00a0000\u00a0000 FT<\/td>160\u00a0000\u00a0000 FT<\/td>15 m+1 (kalend\u00e1\u0159n\u00ed den)<\/td>\n<\/tr>\n
Malta<\/td>EUR<\/td>700 \u20ac<\/td>700 \u20ac<\/td>10 m+1 (pracovn\u00ed den)<\/td>\n<\/tr>\n
N\u011bmecko<\/td>EUR<\/td>3 000\u00a0000 \u20ac<\/td>1 000\u00a0000 \u20ac<\/td>10 m+1 (pracovn\u00ed den)<\/td>\n<\/tr>\n
Nizozemsko<\/td>EUR<\/td>na \u017e\u00e1dost celn\u00edch org\u00e1n\u016f<\/td>na \u017e\u00e1dost celn\u00edch org\u00e1n\u016f<\/td>10 m+1 (pracovn\u00ed den)<\/td>\n<\/tr>\n
Polsko<\/td>PLN<\/td>6\u00a0000\u00a0000 Z\u0141<\/td>2\u00a0800\u00a0000 Z\u0141<\/td>10 m+1 (kalend\u00e1\u0159n\u00ed den)<\/td>\n<\/tr>\n
Portugalsko<\/td>EUR<\/td>650 000 \u20ac<\/td>600\u00a0000 \u20ac<\/td>15 m+1 (kalend\u00e1\u0159n\u00ed den)<\/td>\n<\/tr>\n
\u0158ecko<\/td>EUR<\/td>200\u00a0000 \u20ac<\/td>90\u00a0000 \u20ac<\/td>26 m+1 (pracovn\u00ed den)<\/td>\n<\/tr>\n
Rumunsko<\/td>RON<\/td>1 000\u00a0000 L<\/td>1 000\u00a0000 L<\/td>15 m+1 (kalend\u00e1\u0159n\u00ed den)<\/td>\n<\/tr>\n
Slovensko<\/td>EUR<\/td>1 000\u00a0000 \u20ac<\/td>1 000\u00a0000 \u20ac<\/td>15 m+1 (kalend\u00e1\u0159n\u00ed den)<\/td>\n<\/tr>\n
Slovinsko<\/td>EUR<\/td>240\u00a0000 \u20ac<\/td>270\u00a0000 \u20ac<\/td>15 m+1 (kalend\u00e1\u0159n\u00ed den)<\/td>\n<\/tr>\n
\u0160pan\u011blsko<\/td>EUR<\/td>400\u00a0000 \u20ac<\/td>400\u00a0000 \u20ac<\/td>12 m+1 (kalend\u00e1\u0159n\u00ed den)<\/td>\n<\/tr>\n
Spojen\u00e9 Kr\u00e1lovstv\u00ed (Severn\u00ed Irsko)<\/td>GBP<\/td>500\u00a0000 \u00a3<\/td>250\u00a0000 \u00a3<\/td>21 m+1 (kalend\u00e1\u0159n\u00ed den)<\/td>\n<\/tr>\n
\u0160v\u00e9dsko<\/td>SEK<\/td>15 000 000 KR<\/td>12 000\u00a0000 KR<\/td>10 m+1 (kalend\u00e1\u0159n\u00ed den) - papier
13 m+1 (kalend\u00e1\u0159n\u00ed den) - cyfrowy<\/td>\n<\/tr>\n
Velk\u00e1 Brit\u00e1nie
\r\n(Anglie, Skotsko, Wales)<\/td>		GBP<\/td>NEPOU\u017dIJE SE ****<\/td>NEPOU\u017dIJE SE ****<\/td>NEPOU\u017dIJE SE ****<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n

* Euro je m\u011bnou Chorvatska od 1. ledna 2023, nahrazuje kunu.<\/em>\r\n<\/p>\n\n\n\n

** D\u00e1nsk\u00e1 spr\u00e1va nab\u00edz\u00ed dva term\u00edny pro pod\u00e1n\u00ed, kter\u00e9 jsou p\u0159i\u0159azeny dv\u011bma skupin\u00e1m. Term\u00edny pod\u00e1n\u00ed<\/a> (odkaz v angli\u010dtin\u011b) budou z\u00e1viset na skupin\u011b, do kter\u00e9 jste byli p\u0159i\u0159azeni (skupina 1 nebo 2).<\/em>\r\n<\/p>\n\n\n\n

*** Prahy 460.000 eur pro p\u0159\u00edjem a 1 euro pro odesl\u00e1n\u00ed byly zru\u0161eny. Spole\u010dnosti mus\u00ed tuto deklaraci pod\u00e1vat m\u011bs\u00ed\u010dn\u011b, pokud obdr\u017eely dopis od celn\u00ed spr\u00e1vy (m\u016f\u017ee j\u00edt o deklaraci pro p\u0159\u00edjem, odesl\u00e1n\u00ed nebo ob\u011b, v z\u00e1vislosti na obdr\u017een\u00e9m dopise).<\/em>\r\n<\/p>\n\n\n\n

**** N\/A : neplat\u00ed. \u017d\u00e1dn\u00e1 povinnost Intrastat.<\/em>\r\n<\/p>\n\n\n\n

Pozn\u00e1mka: Informace uveden\u00e9 v\u00fd\u0161e mohou b\u00fdt ka\u017edoro\u010dn\u011b m\u011bn\u011bny. Tato tabulka je poskytov\u00e1na pouze orienta\u010dn\u011b.<\/em>\r\n<\/p>\n\n\n\n

\n
Sv\u011b\u0159te n\u00e1m sv\u00e9 deklarace Intrastat<\/a><\/div>\n<\/div>\n\n\n\n

Co se zm\u011bnilo u prah\u016f Intrastat mezi roky 2024 a 2025?<\/h2>\n\n\n\n

N\u011bkter\u00e9 zem\u011b Evropsk\u00e9 unie zm\u011bnily sv\u00e9 prah\u016f Intrastat mezi roky 2024<\/a> a 2025.<\/p>\n\n\n\n\n\n\n\t\n\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t
<\/td>P\u0158IJET\u00cd ZBO\u017d\u00cd
\n2024 <\/th>		P\u0158IJET\u00cd ZBO\u017d\u00cd
\n2025<\/th>		ODESL\u00c1N\u00cd ZBO\u017d\u00cd
\n2024
\n<\/th>		ODESL\u00c1N\u00cd ZBO\u017d\u00cd
\n2025<\/th>\n<\/tr>\n<\/thead>\n
Bulharsko<\/td>1 650 000 \u041b\u0412<\/td>1 700 000 \u041b\u0412<\/td>1 900 000 \u041b\u0412<\/td>2 200 000 \u041b\u0412<\/td>\n<\/tr>\n
Estonsko<\/td>700 000 \u20ac<\/td>Prahov\u00e1 hodnota odstran\u011bna<\/td>350 000 \u20ac<\/td>Jako v roce 2024<\/td>\n<\/tr>\n
Irsko<\/td>500 000 \u20ac<\/td>750 000 \u20ac<\/td>635 000 \u20ac<\/td>750 000 \u20ac<\/td>\n<\/tr>\n
Kypr<\/td>320 000 \u20ac<\/td>350 000 \u20ac<\/td>75 000 \u20ac<\/td>Jako v roce 2024<\/td>\n<\/tr>\n
Litva<\/td>550 000 \u20ac<\/td>570 000 \u20ac<\/td>400 000 \u20ac<\/td>Jako v roce 2024<\/td>\n<\/tr>\n
Ma\u010farsko<\/td>2 700 000 FT<\/td>400 000 000 FT<\/td>150 000 000 FT<\/td>160 000 000 FT<\/td>\n<\/tr>\n
N\u011bmecko<\/td>800 000 \u20ac<\/td>3 000 000 \u20ac<\/td>500 000 \u20ac<\/td>1 000 000 \u20ac<\/td>\n<\/tr>\n
Polsko<\/td>6 200 000 Z\u0141<\/td>6 000 000 Z\u0141<\/td>2 800 000 Z\u0141<\/td>Jako v roce 2024<\/td>\n<\/tr>\n
Portugalsko<\/td>600 000 \u20ac<\/td>650 000 \u20ac<\/td>600 000 \u20ac<\/td>Jako v roce 2024<\/td>\n<\/tr>\n
\u0158ecko<\/td>150 000 \u20ac<\/td>200 000 \u20ac<\/td>90 000 \u20ac<\/td>Jako v roce 2024<\/td>\n<\/tr>\n
Slovinsko<\/td>220 000 \u20ac<\/td>240 000 \u20ac<\/td>270 000 \u20ac<\/td>Jako v roce 2024<\/td>\n<\/tr>\n
\u0160v\u00e9dsko<\/td>15 000 000 KR<\/td>Jako v roce 2024<\/td>4 500 000 KR<\/td>12 000 000 KR<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n

Jak\u00e9 jsou term\u00edny pro pod\u00e1n\u00ed EMEBI, Intrastat, EU Sales List a Souhrnn\u00e9ho p\u0159ehledu DPH 2025 ve Francii?\r\n<\/h2>\n\n\n\n\n\n\n\t\n\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t
Transakce (se zbo\u017e\u00edm nebo slu\u017ebami)
uskute\u010dn\u011bn\u00e9 v m\u011bs\u00edci<\/th>		Obdob\u00ed ohla\u0161ov\u00e1n\u00ed<\/th>\n<\/tr>\n<\/thead>\n
Leden 2025<\/td>01 - 12 \u00fanora 2025<\/td>\n<\/tr>\n
\u00danor 2025<\/td>01 - 12 b\u0159ezna 2025<\/td>\n<\/tr>\n
B\u0159ezen 2025<\/td>01 - 11 dubna 2025<\/td>\n<\/tr>\n
Duben 2025<\/td>01 - 14 kv\u011btna 2025<\/td>\n<\/tr>\n
Kv\u011bten 2025<\/td>01 - 13 \u010dervna 2025<\/td>\n<\/tr>\n
\u010cerven 2025<\/td>01 - 11 \u010dervence 2025<\/td>\n<\/tr>\n
\u010cervenec 2025<\/td>01 - 12 srpna 2025<\/td>\n<\/tr>\n
Srpen 2025<\/td>01 - 11 z\u00e1\u0159\u00ed 2025<\/td>\n<\/tr>\n
Z\u00e1\u0159\u00ed 2025<\/td>01 - 11 \u0159\u00edjna 2025<\/td>\n<\/tr>\n
\u0158\u00edjen 2025<\/td>01 - 14 listopadu 2025<\/td>\n<\/tr>\n
Listopad 2025<\/td>01 - 11 prosince 2025<\/td>\n<\/tr>\n
Prosinec 2025<\/td>01 - 13 ledna 2026<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n
\n
Sv\u011b\u0159te n\u00e1m sv\u00e9 deklarace Intrastat<\/a><\/div>\n<\/div>\n\n\n\n

Co znamenaj\u00ed term\u00edny Intrastat, EMEBI, DEB,
EC Sales List a EC Purchases List?\r\n<\/h2>\n\n\n\n

DEB, EMEBI, Intrastat, EC Sales List, EC Purchases List jsou term\u00edny spojen\u00e9 s \u00fa\u010detnictv\u00edm a obchodn\u00edmi transakcemi v r\u00e1mci Evropsk\u00e9 unie (EU). Zde je stru\u010dn\u00e9 vysv\u011btlen\u00ed ka\u017ed\u00e9ho z t\u011bchto term\u00edn\u016f:\r\n<\/p>\n\n\n\n

    \n
  1. Intrastat<\/strong>: Jedn\u00e1 se o syst\u00e9m sb\u011bru statistik o obchodech se zbo\u017e\u00edm mezi \u010dlensk\u00fdmi st\u00e1ty EU. Firmy, kter\u00e9 p\u0159ekro\u010d\u00ed ur\u010dit\u00e9 prahy hodnoty nebo objemu ve sv\u00fdch intrakomunit\u00e1rn\u00edch obchodech, mus\u00ed pod\u00e1vat deklarace Intrastat. Tyto deklarace umo\u017e\u0148uj\u00ed \u00fa\u0159ad\u016fm shroma\u017e\u010fovat \u00fadaje pro vytv\u00e1\u0159en\u00ed statistik o obchodu v r\u00e1mci Evropy.\r\n<\/li>\n\n\n\n
  2. EMEBI (M\u011bs\u00ed\u010dn\u00ed pr\u016fzkum o obchodech se zbo\u017e\u00edm v r\u00e1mci EU – Enqu\u00eate mensuelle sur les \u00e9changes de biens intra-UE<\/em> ve francouz\u0161tin\u011b)<\/strong>: Tento term\u00edn se pou\u017e\u00edv\u00e1 ve Francii k ozna\u010den\u00ed obchod\u016f se zbo\u017e\u00edm mezi \u010dlensk\u00fdmi st\u00e1ty EU. \u010casto je spojov\u00e1n s d\u0159\u00edv\u011bj\u0161\u00edm term\u00ednem DEB.<\/li>\n\n\n\n
  3. DEB (Deklarace o obchodech se zbo\u017e\u00edm – D\u00e9claration d’\u00c9changes de Biens<\/em> ve francouz\u0161tin\u011b)<\/strong>: Jedn\u00e1 se o povinnou deklaraci pro firmy, kter\u00e9 prov\u00e1d\u011bj\u00ed obchody se zbo\u017e\u00edm s \u010dlensk\u00fdmi st\u00e1ty EU nebo jin\u00fdmi t\u0159et\u00edmi zem\u011bmi. DEB umo\u017e\u0148uje celn\u00edm org\u00e1n\u016fm shroma\u017e\u010fovat informace o pohybech zbo\u017e\u00ed pro statistick\u00e9 a da\u0148ov\u00e9 \u00fa\u010dely. Od 1. ledna 2022 ve Francii byly DEB nahrazeny dv\u011bma formul\u00e1\u0159i: EMEBI a ERTVA.<\/li>\n\n\n\n
  4. Souhrnn\u00fd p\u0159ehled DPH<\/strong>: Zn\u00e1m\u00fd pod n\u00e1zvem \u00c9tat r\u00e9capitulatif de la TVA (ERTVA)<\/em> ve francouz\u0161tin\u011b. To umo\u017e\u0148uje da\u0148ov\u00fdm \u00fa\u0159ad\u016fm sledovat intrakomunit\u00e1rn\u00ed pohyby zbo\u017e\u00ed v souvislosti s DPH.<\/li>\n\n\n\n
  5. EC Sales List (ESL)<\/strong>: Tak\u00e9 zn\u00e1m\u00e1 jako seznam intrakomunit\u00e1rn\u00edch prodej\u016f, EC Sales List je deklarace, kterou firmy mus\u00ed pod\u00e1vat, kdy\u017e realizuj\u00ed prodeje zbo\u017e\u00ed nebo slu\u017eeb jin\u00fdm firm\u00e1m ve \u010dlensk\u00fdch st\u00e1tech EU. To pom\u00e1h\u00e1 da\u0148ov\u00fdm \u00fa\u0159ad\u016fm sledovat intrakomunit\u00e1rn\u00ed transakce.\r\n<\/li>\n\n\n\n
  6. EC Purchases List<\/strong>: Jedn\u00e1 se o deklaraci podobnou EC Sales List, ale t\u00fdkaj\u00edc\u00ed se intrakomunit\u00e1rn\u00edch n\u00e1kup\u016f. Firmy mus\u00ed tuto listinu pod\u00e1vat k deklarov\u00e1n\u00ed n\u00e1kup\u016f zbo\u017e\u00ed nebo slu\u017eeb od firem ve \u010dlensk\u00fdch st\u00e1tech EU.\r\n<\/li>\n<\/ol>\n\n\n\n

    Tyto r\u016fzn\u00e9 term\u00edny a deklarace maj\u00ed za c\u00edl zajistit transparentnost, sb\u011br statistick\u00fdch \u00fadaj\u016f a sledov\u00e1n\u00ed obchodn\u00edch transakc\u00ed v r\u00e1mci Evropsk\u00e9 unie. Pravidla a prahy se mohou li\u0161it v z\u00e1vislosti na zemi, ale hlavn\u00edm c\u00edlem je usnadnit da\u0148ov\u00e9 \u0159\u00edzen\u00ed a sledov\u00e1n\u00ed obchodn\u00edch transakc\u00ed mezi \u010dlensk\u00fdmi st\u00e1ty EU.\r\n<\/p>\n\n\n\n

    \n
    Sv\u011b\u0159te n\u00e1m sv\u00e9 deklarace Intrastat<\/a><\/div>\n<\/div>\n\n\n\n

    <\/p>\n","protected":false},"excerpt":{"rendered":"

    Intrastat prahy 2025: je va\u0161e firma p\u0159ipravena? Je va\u0161e firma pl\u00e1tcem DPH a prov\u00e1d\u00ed obchody se zbo\u017e\u00edm v r\u00e1mci Evropsk\u00e9 unie? 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