INTRASTAT in Poland
Intrastat Registration - in Poland
Intrastat Registration - in Poland
Intrastat in Poland
Information:
INTRASTAT is a data collection system used to provide statistical information on exports and imports of goods within the European Union that are not subject to a customs declaration.
If you trade goods with EU Member States, you are required to submit declarations.
INTRASTAT. Intrastat declarations statistically reflect the actual flow of goods between the 27 Member States of the European Union. Intra-Community trade statistics are developed on the basis of individual Intrastat declarations, which provide up-to-date data on the trade of goods in Poland.
Guide to Intra-EU Trade Statistics
One of the consequences of the creation of the European Union was the abolition of border controls between member states, which allowed the creation of a single market. As a result of this change, EU trade statistics lost their previous source of information on trade in goods between EU countries, as customs clearance was abolished, and with it the SAD (Single Administrative Document) customs document was withdrawn.
Therefore, there was a need to develop a new, common system for recording data on trade in goods between Member States.
From 1 January 1993, the INTRASTAT system began to operate within the Single European Market.
Currently, foreign trade statistics in EU countries are based on two complementary systems:
EXTRASTAT, which covers trade in goods with countries outside the European Union (the so-called third countries),
INTRASTAT, which collects data on trade in goods between EU Member States based on INTRASTAT declarations.
Effects of implementing the INTRASTAT system in Poland
After Poland joined the European Union, goods moved between Poland and other Member States were no longer subject to mandatory customs declarations. This was a direct result of the creation of the customs union, which abolished border controls in the EU’s internal trade.
However, the lack of customs documents resulted in the need to create a new mechanism for collecting data on intra-Community trade in goods. The response to this need was the INTRASTAT system, which enables the collection of information on trade in goods conducted by entrepreneurs based in Poland.
The introduction of INTRASTAT meant that companies carrying out transactions within the EU were obliged to provide data on their imports and exports. This information includes goods imported from other Member States to Poland and goods exported from Poland to other Community countries. Data is collected by the customs and tax administration directly from entrepreneurs or their representatives.
Obligated entities are required to submit monthly declarations: INTRASTAT – IMPORT and INTRASTAT – EXPORT, in which they provide aggregate data on goods turnover in a given month. It is possible to submit partial declarations for shorter periods, but all of them must together cover the entire reporting month.
Failure to comply with the reporting obligation may result in the imposition of sanctions provided for in the Customs Law Act of 19 March 2004.
How can INTRASTAT declarations be submitted?
INTRASTAT declarations are submitted electronically only, via the Electronic Tax and Customs Services Platform (PUESC). In order to use this form of declaration, it is necessary to register in the Tax and Customs Information System (SISC) in advance.
Detailed information and technical specifications regarding electronic submission of INTRASTAT declarations are available on the PUESC website:
https://puesc.gov.pl/uslugi/uslugi-sieciowe-informacje-i-specyfikacje/system-ais
Data required in INTRASTAT declaration
The table below contains the numbering and detailed description of each field of the declaration form.
Field 1 | Reporting period |
Field 2 | Declaration type |
Field 3 | Unit code – Enter 420000 |
Field 4 | Recipient – in the case of an INTRASTAT declaration in arrival or Consignor – in the case of an INTRASTAT declaration in export |
Field 5 | Representative – in case of submitting INTRASTAT declaration by representative |
Field 6 | Total invoice value in PLN |
Field 7 | Total statistical in PLN |
Box 8 | Total items |
Box 9 | Item number |
Box 10 | Description goods |
Field 11 | Country of shipment code – in the case of INTRASTAT declaration in arrival or Country of destination code – in the case of INTRASTAT declaration in dispatch |
Field 12 | Delivery terms code |
Field 13 | Transaction type code |
Box 14 | Commodity code |
Box 15 | Transport mode code |
Box 16 | Country code origin |
Box 17 | Net weight (in kg) |
Box 18 | Quantity in supplementary unit of measure |
Box 19 | Invoice value in PLN |
Field 20 | Statistical value in PLN |
Field 21 | Filler |
| Field 22 | VAT identification number of the contractor (in the case of INTRASTAT declaration in export) |
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Deadlines for submitting INTRASTAT declarations
The period for which the INTRASTAT declaration must be prepared is the calendar month in which the intra-Community supply or acquisition of goods took place. If necessary, it is possible to submit partial declarations covering shorter time periods, provided that they cover the entire month in total.
A full INTRASTAT declaration for a given month must be submitted no later than the 10th day of the month following the month to which the data relates.
If the entrepreneur decides to submit partial declarations, the last of them for a given month must also be received by the administration no later than the 10th day of the following month.
What to do if there is incorrect data in the INTRASTAT declaration?
It sometimes happens that the information submitted in the INTRASTAT declaration contain errors – they can be noticed both by the obliged entity itself and detected during verification in the IT system. In such a situation, it is necessary to make an appropriate correction, in accordance with the applicable regulations.
Correction of the INTRASTAT declaration may include:
complete replacement of the previously submitted declaration with a new one,
correction of data in one or more items of the form,
deleting (cancelling) selected items in the notification,
adding new items to the existing notification.
To make a correction, select the appropriate notification type in field 2 of the form. Depending on the need, the correction may include replacing the entire notification, modifying individual data, adding a new item or canceling an incorrect one. Failure to make the required corrections may result in the imposition of criminal penalties.
It is worth remembering that in some situations corrections are not required if:
change in value in field 19 (“invoice value in PLN”) or 20 (“statistical value in PLN”) does not exceed the equivalent of EUR 1,000,
change in net weight (field 17) or the quantity in the supplementary unit of measurement (field 18) is no more than 5%,
the modification concerns goods whose value in field 19 or 20 is equal to or less than the equivalent of EUR 1,000.
No corrections are planned in fields marked with numbers 1 to 9 and in field 21 of the INTRASTAT form.
Sanctions applied by the tax administration
In case of failure to comply with the obligation to submit INTRASTAT declarations or corrections, the customs administration may implement a system of penalties. The entity obliged to report is first called upon, a maximum of three times, to submit the required documents or make the appropriate corrections.
If after the third reminder the obligation to submit an INTRASTAT declaration or to correct it is still not fulfilled, the customs authority has the right to impose on the obligated party a fine of PLN 3,000 for each reporting period and for each type of turnover (import or export).
The imposed penalty must be paid within 14 days from the date of receipt of the administrative decision.
INTRASTAT declarations by a representative
The entity obliged to submit INTRASTAT declarations may delegate this obligation to a representative, provided that a written power of attorney is prepared. The representative may be, among others, a customs representative. Nevertheless, the responsibility for the correctness of the declarations always rests with the entityn obliged.
Who is obliged to submit INTRASTAT declarations? – Statistical thresholds
In accordance with the provisions of customs law, the obligation to submit INTRASTAT declarations applies to natural persons, legal persons and organizational units without legal personality, which are VAT payers and conduct trade in goods with European Union countries.
This obligation applies to entities whose value of import or export of goods exceeded the so-called thresholds established by the President of the Central Statistical Office. statistical thresholds.
For 2025, the following statistical thresholds have been set for entities trading with other EU countries:
Basic threshold:
Import: PLN 6,000,000
Export: PLN 2,800,000
Detailed threshold:
Import: PLN 105,000,000
Export: PLN 158,000,000
For 2024, the thresholds were:
Basic threshold:
Import: PLN 6,200,000
Export: PLN 2,800,000
Detailed threshold:
Import: PLN 103,000,000
Export: PLN 150,000,000
An entity is required to submit an INTRASTAT declaration if:
The value of its arrivals or dispatches of goods in the year preceding the reporting period exceeded the value of the basic threshold for arrivals or dispatches set for a given year.
The value of its arrivals or dispatches in the reporting year exceeded the value of the basic threshold, which obliges it to submit INTRASTAT declarations starting from the period in which this threshold was exceeded.
If the turnover value is between the basic threshold and the detailed threshold, the entity is exempt from filling in the following fields in the INTRASTAT declaration:
Field 7 – Total statistical value in PLN
Field 12 – Delivery terms code
Field 15 – Transport type code
Field 20 – Statistical value in PLN
Entities that do not have to fill in these fields should leave them blank.
If the declaration concerns goods subject to processing (inward or outward), it will be mandatory to fill in fields 7 and 20, even if the value of arrivals/dispatches does not exceed the detailed threshold.
Entities whose turnover value exceeded the detailed threshold must fill in all fields in the INTRASTAT declaration.
INTRASTAT registration in Poland
INTRASTAT registration in Poland
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Is there a de minimis limit for submissions?
Yes, in Poland there is a de minimis limit for INTRASTAT declarations, which refers to the transaction value below which entrepreneurs do not have to submit declarations.
According to customs law, entrepreneurs whose turnover with other European Union countries does not exceed a certain threshold may be exempt from the obligation to submit INTRASTAT declarations. These thresholds are set by the President of the Central Statistical Office and refer to the value of goods turnover (imports and exports).
For 2025, the de minimis thresholds are:
Basic threshold:
For import of goods: PLN 6,000,000
For export of goods: PLN 2,800,000
If the turnover value does not exceed these thresholds, the entrepreneur is not obliged to submit INTRASTAT declarations. If the turnover value exceeds these limits, the company is obliged to submit INTRASTAT declarations.
This is therefore a type of “exception” for smaller companies that conduct international trade, but on a small scale. This gives entrepreneurs the opportunity to save on administration and bureaucracy.
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In Poland, the obligation to submit INTRASTAT declarations applies to entrepreneurs conducting intra-Community trade in goods, but there are some exceptions when specific flows of goods are not subject to this obligation.
Flows of goods not subject to the obligation to declare INTRASTAT:
Movements of goods between EU Member States: If goods are moved between Member States of the European Union, they are not subject to INTRASTAT declaration in Poland.
Goods placed under the inward processing procedure: Goods placed under the inward processing procedure inward processing in another EU Member State, are not subject to INTRASTAT declaration in Poland.puesc.gov.pl
Goods placed under the outward processing procedure: Goods placed under the outward processing procedure in another EU Member State are not subject to INTRASTAT declaration in Poland.
Goods covered by the transit procedure: Goods that are moved through the territory of Poland under the transit procedure are not subject to INTRASTAT declaration in Poland.
Goods subject to the export procedure: Goods that are exported from Poland to other EU Member States are not subject to INTRASTAT declaration in Poland.
If you need help with INTRASTAT registration in Poland
The preparation of INTRASTAT reports in Poland is carried out according to specific procedures, which include several stages:
Registration in the system: An entrepreneur who is required to submit INTRASTAT reports must register in the Tax and Customs Electronic Services Platform (PUESC), which is used to submit declarations. Registration takes place after creating an account in the Tax and Customs Information System (SISC).
Collection of data on trade in goods: INTRASTAT declarations concern trade in goods between Poland and other European Union countries. The entrepreneur must collect data on the import and export of goods, such as
Preparation of INTRASTAT declaration: Based on the collected data, the entrepreneur prepares an INTRASTAT declaration, which may concern the import or export of goods. The declaration is submitted electronically in PUESC. Declarations are submitted at the end of each month, and the deadline for submission is by the 10th day of the following month.
Declaration via PUESC: The prepared INTRASTAT report should be sent via the Electronic Tax and Customs Services Platform (PUESC). The notification is submitted in a collective form, covering the entire month, but partial notifications can also be submitted.
Correction of notification: If the notification contains errors, the entrepreneur is obliged to make a correction. Correction of the notification may consist in changing the data in the notification or replacing the entire notification with a new, correct document. The correction must be made within the specified deadline, and its delay may result in sanctions.
Data storage: All data and reports should be stored by the entrepreneur for a specified period (usually 5 years), for possible verification by the tax administration.
Key terms:
Deadline for submitting INTRASTAT reports: by the 10th day of the month following the reporting period.
Data storage: for a period of 5 years from the end of the year in which the declaration was submitted.
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