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:

1. Basic threshold:

   • For export – 2 000 000 PLN

   • In import – 4 000 000 PLN

2. 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:

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:

1. Reporting period

2. Type of declaration

3. Customs Chamber Code

4. Consignee (import) or consignor (export)

5. Representative

6. Total invoice value

7. Total statistical value (only with detailed threshold)

8. Total number of items

9. Item number

10. Item description

11. The country code of shipment or destination

12. Delivery terms code (only on the detailed threshold)

13. Transaction type code

14. Product code

15. Mode of transport code (only with detailed threshold)

16. Country Code of origin

17. Net weight

18. Quantity in unit of measure

19. Invoice value

20. Statistical value (only with detailed threshold)

21. Filler person

22. 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!