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Slovak Intrastat (INTRASTAT-SK)

The monthly INTRASTAT-SK declaration of goods moved to and from other EU countries, generated from your invoices as the INSTAT XML file the Finančná správa portal imports — in Community on the OCA engine, in Enterprise on Odoo's own Intrastat report.

What it is for

A Slovak business whose trade in goods with other EU countries exceeds the statistical threshold reports it every month on the INTRASTAT-SK declaration (hlásenie INTRASTAT-SK): one declaration for goods coming in from other EU countries and one for goods going out. Each item states the commodity code, partner country, country of origin, nature of transaction, net mass, supplementary units, invoiced value, mode of transport and delivery terms.

Odoo can collect these figures from invoices, but neither edition files a Slovak declaration: Community has no Intrastat at all, and Odoo Enterprise's Intrastat report has declarations for other countries but not for Slovakia. This family closes that gap. It renders the official INSTAT XML message (schema instat62.xsd), validates it against the schema before you get the file, and you import that file on the INTRASTAT-SK portal.

There are two ways in, one per edition, and both produce the same file from the same ledger:

Both call the same renderer, l10n_cssk_intrastat_base (see The shared renderer).

Legal background

• EU framework. Intrastat is part of the European business statistics of Regulation (EU) 2019/2152. Its Article 13(1) lists what the exporting country passes on about each intra-EU export, including the VAT identification number of the partner in the country of import and the country of origin. That is why a dispatch item carries the customer's VAT number and every item carries the origin.
• Who reports, and from when. The Statistical Office of the Slovak Republic (Štatistický úrad SR) sets the reporting obligation; declarations are filed through the Finančná správa portal intrastat.financnasprava.sk. Per the Statistical Office's handbook for 2026 (Príručka pre spravodajské jednotky, vydanie 2026):
• the threshold (prah oslobodenia) for 2026 is 1 000 000 EUR per flow, tracked separately for imports and exports within the EU; businesses whose main activity is in SK NACE 01–03 or 10–12 keep lower thresholds of 200 000 EUR (imports) and 400 000 EUR (exports);
• the obligation for 2026 follows from the trade between 1 October 2024 and 30 September 2025, or starts in the month the cumulative trade of 2026 exceeds the threshold;
• the declaration is due by the 15th calendar day after the month, moved to the next working day when that falls on a weekend or holiday;
• a quarterly VAT payer still reports monthly.
• Terminology. Since the modernised system, the Statistical Office speaks of dovoz tovaru v rámci EÚ and vývoz tovaru v rámci EÚ where the older terms were prijatie and odoslanie. The OCA screens still say Arrivals / Dispatches (in Slovak Prijatie / Odoslanie); they are the same two flows.

The module does not decide whether you are obliged to report — it has no threshold logic. Set the flows in the settings according to your obligation.

Setting it up (Community)

1. Accounting → Configuration → Settings, block Intrastat: set Arrivals and Dispatches to Standard or Extended for each flow you report, Exempt for one you do not. Optionally set a Default Transport Mode.
2. Load the commodity codes once: Accounting → Configuration → Intrastat → Load Intrastat Codes (an OCA wizard installed with this module, also offered right after installation) imports the Combined Nomenclature.
3. On each stockable product: Kód tovaru (KN) (H.S. Code), Krajina pôvodu (Country of Origin) and the weight in kg. A product whose commodity code uses a supplementary unit (pieces, litres…) is reported in that unit as well.
4. Your company needs its IČ DPH (VAT number). Without it the file is not generated.
5. On the EU invoices themselves, the OCA module adds the Intrastat fields (transaction, transport mode, country); check them before posting.

Monthly declaration (Community)

Accounting → Reporting → Intrastat → Hlásenie produktov Intrastat (Intrastat Product Declaration), then New:

1. Choose the year, month and type — Prijatie (Arrivals) or Odoslanie (Dispatches). Each flow is its own declaration.
2. Generovať riadky z faktúr (Generate Lines from Invoices) collects the posted invoices and credit notes of the month. The result window lists the partners, products, units and invoices it could not use and why. If nothing is found, the declaration's Akcia (Action) becomes Nulové (nil).
3. Check the Transakcie tab (one row per invoice line) and correct invoices or products where needed, then generate again.
4. Potvrdiť (Confirm) groups the transactions into declaration lines — one per combination of the reported fields.
5. Generovať XML súbor (Generate XML File) renders the INSTAT XML, validates it against instat62.xsd, attaches it to the declaration and marks it Dokončené (Done). A file that does not validate is refused with the schema's error message.
6. Download the file and import it on the INTRASTAT-SK portal (intrastat.financnasprava.sk), check it there and send it.

What the file contains:

• One declaration per file for a first declaration, flow A (arrivals) or D (dispatches), reference period YYYY-MM, declaration type 1 (full declaration), function code O (standard) — or N (nil, no items) when the declaration's Akcia (Action) is Nulové (Nil).
• The reporting unit is your company (VAT number, name, street, post code, city). The declarationId is the declaration's Revízia (Revision), which is the declaration's sequence number in the month for that flow.
• Per item: commodity code (spaces removed), supplementary unit code and quantity, partner country, country of origin, net mass, invoiced value in the company currency, the nature of transaction split into its A and B codes (11 is filed as A = 1, B = 1), mode of transport, delivery terms (Incoterm) and — on dispatches only — the partner's VAT number. Net mass, quantity and value are rounded to whole numbers, as the schema requires.
• Supplementary units are filed by their official code (p/st, 1 000 kWh, l alc. 100 %…), not by the OCA unit name.

Excel Export on the declaration gives the same lines as a spreadsheet for checking.

Corrections

A declaration already sent is corrected with a revision: duplicate the declaration (it gets the next Revízia), set its Akcia, generate the lines and the file again. INTRASTAT-SK numbers a month's declarations per flow 1, 2, 3 …, and a further file under the next number adds to the month (Statistical Office handbook 2026, para. 221–222), so the action decides what the file says:

The cancellation of a declaration carries correction number 1 — each one is cancelled once.

Enterprise

On Odoo Enterprise, l10n_sk_intrastat_ee (delivered separately) plays the same role on top of Odoo's own account_intrastat. The figures come from Odoo's Intrastat fields on products and invoices; nothing from the OCA engine is used.

• XML button on the report. Accounting → Reporting → Dane a fiškálna oblasť → Intrastat (Tovar) (Taxes & Fiscal → Intrastat (Goods)) gets an XML export for a Slovak company. Choose one calendar month — a longer period is refused. One file holds the arrivals and the dispatches as two declarations in one envelope (each flow numbered on its own, so both are declaration 1 of the month); a flow you untick in the report's options is left out. A month with nothing to declare is refused rather than filed empty.
• Aggregation. Odoo's report returns one row per invoice line; the module sums rows that agree on every reported field into one item, as INSTAT expects. On dispatches, rows for different customer VAT numbers stay separate items.
• Intrastat return. The module adds a monthly Slovak return Intrastat, due 15 days after the end of the month, under Accounting → Accounting → Závierka → Zúčtovanie daní (Closing → Tax Returns). Its Odoslať (Submit) step opens a dialog with Download XML and the steps on the portal; confirming it marks the return as completed. When the return is locked, the XML is attached to it.
• The company's VAT number is required; a missing one opens the company form. The export must be run with the Slovak company as the active company.

It installs only on Enterprise; it does not need this module.

Statutory footprint

With l10n_cssk_core installed alongside the OCA engine, l10n_cssk_intrastat_footprint installs itself and adds Intrastat to the Statutory footprint of a posted document (see the footprint). For each Intrastat declaration that took one of the document's lines, the footprint lists the form Intrastat, the period (YYYY-MM), the flow and the declaration's state (Draft, Confirmed, Done), with a link to it. A line reported in an original and in a corrected declaration lists both.

The footprint reads the link the declaration stored when its lines were generated. It does not decide whether a line ought to be reported, so a month whose declaration has not been generated yet shows nothing. It works for both Slovak and Czech OCA declarations; it does not read Odoo Enterprise's Intrastat report.

Because Odoo installs such bridges only when one of their dependencies is being installed, a database that already had both modules before the bridge existed needs it installed once by hand.

The shared renderer

l10n_cssk_intrastat_base holds the code both editions share and has no screens of its own:

• the INSTAT XML builder for Slovakia — one declaration per file for the Community path, or one envelope with several declarations for the Enterprise path — with validation against the bundled instat62.xsd;
• the InstatOnline CSV builder for Czechia, used by l10n_cz_intrastat_oca.

It depends on nothing but base, so it installs automatically with whichever adapter needs it.

Limitations

• Item-level corrections are not produced. A revision replaces whole declarations (cancel and refile, see Corrections); the corrective declaration that lists only the changed items under their original item numbers (function M) is not generated. Both are the handbook's procedures.
• The cancellations assume every earlier revision of the month was filed. A revision that was never sent is cancelled all the same; delete it rather than leave it in the sequence.
• Only the full declaration (type 1) is produced, even when the company is set to Standard. The simplified procedure is not supported.
• Region is filed only when the engine supplies one; no Slovak region codes are shipped.
• Thresholds are not checked: the module files what you ask it to file.
• On Enterprise, every export is an original declaration 1 per flow; there are no revisions. Two exports for one month are two files numbered alike — make corrections of a sent Enterprise declaration on the portal.
• The returned file is what the portal imports; filing and its confirmation happen on the portal, outside Odoo.