Intrastat-SK presents a system for record keeping and statistics of trade exchange between the Member States of the European Union. This system applies to all movable property including electricity, gas, and water and it is used for trade statistics between the EU Member States. This statistical obligation applies to all juridical and natural persons registered for VAT in Slovakia, who, in the pursued period, sent or received EU goods in a total value excessing the exemption threshold. Exemption threshold for the current year 2014 is stipulated: For the acceptance in amount of € 200,000 and for send € 400,000. Reports Intrastat-SK submitted every month. Juridical and natural persons, who are not required to submit VAT declaration shall be exempt from the obligation to provide information within Intrastat-SK.

Slovak statistics office evaluates available data from INTRASTAT-SK reports and tax returns. In case of finding out that an unregistered reporting unit (natural or juridical person) has an reporting obligation, the statistical office will notify this unit of the non-performance report activity. The office notifies the possible extinction of reporting obligation as well, and provides the beginning of (a particular calendar month) reporting obligation according to the exceeding exemption threshold.