Regular trade in the European Union is not much different from normal domestic transactions as there are no duties or additional obligations. However, it may happen that if you exceed certain thresholds for sales or purchases with contractors from other Community countries, you will have to submit Intrastat declarations.
What is Intrastat?
Intrastat is the European statistical system through which the European Union collects information on intra-Community trade in goods. The system has been operating since 1993 and was introduced in Poland with the accession to the EU on May 1, 2004. After the creation of the customs union, European Union statistics were deprived of valuable data on trade between European countries. That is why Intrastat was created. A similar system, operating in parallel, is Extrastat, which collects information on trade between the European Union countries and the so-called third countries.
Who must submit Intrastat declarations?
Not every entrepreneur who trades with other European Union countries must submit Intrastat declarations. Such an obligation is imposed on active VAT payers in the event that the established thresholds are exceeded. In each EU country, the thresholds are set individually and updated annually. This means that if you are VAT registered in different countries, you must comply with these thresholds in each of them. In Poland, the thresholds are set by the Central Statistical Office and are currently:
Basic threshold:
For export – 2 000 000 PLN
In import – 4 000 000 PLN
Detailed threshold:
For export – 108 000 000 PLN
In import – 65 000 000 PLN
What is the difference between the basic and the detailed threshold? After exceeding the detailed threshold, the trader has to provide more detailed transaction data in the Intrastat declaration. The current thresholds for Poland can always be checked on on the website of the Central Statistical Office . The Intrastat thresholds for all EU countries for 2020 are as follows:
Country
Basic export threshold
Basic import threshold
Austria
750 000 EUR
750 000 EUR
Belgium
1 000 000 EUR
1 500 000 EUR
Bulgaria
290 000 BGN
470 000 BGN
Croatia
–
–
Cyprus
55 000 EUR
180 000 EUR
Czechia
12 000 000 CZK
12 000 000 CZK
Denmark
5 200 000 DKK
6 900 000 DKK
Estonia
130 000 EUR
230 000 EUR
Finland
600 000 EUR
600 000 EUR
France
–
460 000 EUR
Greece
90 000 EUR
150 000 EUR
Spain
–
–
The Netherlands
800 000 EUR
1 000 000 EUR
Ireland
635 000 EUR
500 000 EUR
Lithuania
120 000 EUR
250 000 EUR
Latvia
120 000 EUR
220 000 EUR
Malta
–
–
Germany
500 000 EUR
800 000 EUR
Poland
2 000 000 zł
4 000 000 zł
Portugal
250 000 EUR
350 000 EUR
Romania
900 000 RON
900 000 RON
Slovakia
–
–
Slovenia
220 000 EUR
140 000 EUR
Sweden
4 500 000 SEK
9 000 000 000 SEK
Hungary
100 000 000 000 HUF
170 000 000 000 HUF
Great Britain
250 000 GBP
1 500 000 GBP
Italy
–
–
What does the Intrastat declaration look like?
The Intrastat declaration has a total of 22 fields, but only 18 are required for the Basic Threshold. All information provided in the declaration:
Reporting period
Type of declaration
Customs Chamber Code
Consignee (import) or consignor (export)
Representative
Total invoice value
Total statistical value (only with detailed threshold)
Total number of items
Item number
Item description
The country code of shipment or destination
Delivery terms code (only on the detailed threshold)
Transaction type code
Product code
Mode of transport code (only with detailed threshold)
Country Code of origin
Net weight
Quantity in unit of measure
Invoice value
Statistical value (only with detailed threshold)
Filler person
Contractor’s VAT identification number
When and how to submit Intrastat declarations?
In Poland, the Customs Chamber in Szczecin receives Intrastat declarations. Declarations are submitted in electronic form in the form of XML files. To do this, you need a PUESC account and an electronic signature. The reporting period for Intrastat is the calendar month in which the entrepreneur made transactions with other European Union countries. Declarations should always be submitted by the 10th day of the month following the month to which the declaration relates. You do not know how to prepare and submit an Intrastat declaration or do not want to waste time on it?>> Contact Us!
Regular trade in the European Union is not much different from normal domestic transactions as there are no duties or additional obligations. However, it may happen that if you exceed certain thresholds for sales or purchases with contractors from other Community countries, you will have to submit Intrastat declarations.
What is Intrastat?
Intrastat is the European statistical system through which the European Union collects information on intra-Community trade in goods. The system has been operating since 1993 and was introduced in Poland with the accession to the EU on May 1, 2004. After the creation of the customs union, European Union statistics were deprived of valuable data on trade between European countries. That is why Intrastat was created. A similar system, operating in parallel, is Extrastat, which collects information on trade between the European Union countries and the so-called third countries.
Who must submit Intrastat declarations?
Not every entrepreneur who trades with other European Union countries must submit Intrastat declarations. Such an obligation is imposed on active VAT payers in the event that the established thresholds are exceeded. In each EU country, the thresholds are set individually and updated annually. This means that if you are VAT registered in different countries, you must comply with these thresholds in each of them. In Poland, the thresholds are set by the Central Statistical Office and are currently:
Basic threshold:
For export – 2 000 000 PLN
In import – 4 000 000 PLN
Detailed threshold:
For export – 108 000 000 PLN
In import – 65 000 000 PLN
What is the difference between the basic and the detailed threshold? After exceeding the detailed threshold, the trader has to provide more detailed transaction data in the Intrastat declaration. The current thresholds for Poland can always be checked on on the website of the Central Statistical Office . The Intrastat thresholds for all EU countries for 2020 are as follows:
Country
Basic export threshold
Basic import threshold
Austria
750 000 EUR
750 000 EUR
Belgium
1 000 000 EUR
1 500 000 EUR
Bulgaria
290 000 BGN
470 000 BGN
Croatia
–
–
Cyprus
55 000 EUR
180 000 EUR
Czechia
12 000 000 CZK
12 000 000 CZK
Denmark
5 200 000 DKK
6 900 000 DKK
Estonia
130 000 EUR
230 000 EUR
Finland
600 000 EUR
600 000 EUR
France
–
460 000 EUR
Greece
90 000 EUR
150 000 EUR
Spain
–
–
The Netherlands
800 000 EUR
1 000 000 EUR
Ireland
635 000 EUR
500 000 EUR
Lithuania
120 000 EUR
250 000 EUR
Latvia
120 000 EUR
220 000 EUR
Malta
–
–
Germany
500 000 EUR
800 000 EUR
Poland
2 000 000 zł
4 000 000 zł
Portugal
250 000 EUR
350 000 EUR
Romania
900 000 RON
900 000 RON
Slovakia
–
–
Slovenia
220 000 EUR
140 000 EUR
Sweden
4 500 000 SEK
9 000 000 000 SEK
Hungary
100 000 000 000 HUF
170 000 000 000 HUF
Great Britain
250 000 GBP
1 500 000 GBP
Italy
–
–
What does the Intrastat declaration look like?
The Intrastat declaration has a total of 22 fields, but only 18 are required for the Basic Threshold. All information provided in the declaration:
Reporting period
Type of declaration
Customs Chamber Code
Consignee (import) or consignor (export)
Representative
Total invoice value
Total statistical value (only with detailed threshold)
Total number of items
Item number
Item description
The country code of shipment or destination
Delivery terms code (only on the detailed threshold)
Transaction type code
Product code
Mode of transport code (only with detailed threshold)
Country Code of origin
Net weight
Quantity in unit of measure
Invoice value
Statistical value (only with detailed threshold)
Filler person
Contractor’s VAT identification number
When and how to submit Intrastat declarations?
In Poland, the Customs Chamber in Szczecin receives Intrastat declarations. Declarations are submitted in electronic form in the form of XML files. To do this, you need a PUESC account and an electronic signature. The reporting period for Intrastat is the calendar month in which the entrepreneur made transactions with other European Union countries. Declarations should always be submitted by the 10th day of the month following the month to which the declaration relates. You do not know how to prepare and submit an Intrastat declaration or do not want to waste time on it?>> Contact Us!
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