These conditions are as follows:
In the case of a one-time achievement of the Intrastat threshold, with an assumption that no other dispatch of goods shall take place in the same calendar year, the declaration shall be legibly marked with the word “One-time”.
The reporting unit independently monitors whether it achieves the declaration thresholds mentioned in the previous point. To determine the levels of these thresholds, the total value of goods dispatched or received is declared and recorded as the invoiced value.
The values, of which the total value for determining the declaration threshold consists, may be converted to Czech crowns pursuant to the exchange rates used for accounting, for filing the Czech value added tax returns, or intended for calculation of the customs value pursuant to the directly applicable EU regulation.
The Intrastat declarations must be submitted to the Czech customs office electronically and under the conditions stipulated by it and published on the official notice board of the Czech Customs Office. The Intrastat declarations may be submitted to a customs office in writing as paper declarations only in cases when the reporting unit reports only the data on goods dispatched or received for one reporting period on no more than 15 numbered lines of the respective form, drawn up on one sheet.
The Intrastat reports handed over electronically must be sent on the twelfth business day of the month subsequent to the reference period at the latest. The reporting unit must maintain a copy of the report submitted to the customs office for 2 years from the end of the period for their submission to the customs office. The same period also applies to the data files of Intrastat declarations handed over electronically.
Yourtaxes.cz - Intrastat report in the Czech Republic