Intrastat – definition
Intrastat is a system for collecting statistics on intra-Community trade, used to monitor the exchange of goods between European Union member states. Companies are required to report detailed information on their transactions, such as quantity, value, country of origin, and destination of goods. This data is used to analyze intra-EU trade, plan economic policy, and compile trade statistics. Intrastat also facilitates the accurate tracking and control of the flow of goods within the common market.
Who is subject to Intrastat?
Who is required to submit Intrastat declarations?
The obligation to submit Intrastat declarations rests with all economic operators who:
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The following goods have exceeded certain value limits:
- They ship goods to other EU countries: If the value of the goods shipped in one quarter exceeds a set threshold.
- They receive goods from other EU countries: If the value of the goods received during one quarter exceeds the established threshold.
- They are engaged in specific types of business: Certain types of business, such as wholesale trade or manufacturing, may be subject to the obligation to submit Intrastat declarations regardless of the value of the goods.
Current Intrastat thresholds
Intrastat thresholds define the minimum trade volume at which companies are required to report intra-EU transactions. These thresholds may vary by EU member state and may be updated annually.
For Poland , the Intrastat thresholds for 2024 are as follows:
- Value of goods delivered : PLN 500,000 (approximately EUR 110,000) per year.
- Value of imported goods : PLN 500,000 (approximately EUR 110,000) per year.
This means that companies that exceed these values in intra-Community trade must submit Intrastat declarations for deliveries and imports of goods to and from other EU Member States.
It is worth checking the current thresholds on the website of the Central Statistical Office (GUS) or in the relevant national regulations, as they may change.
How to submit an Intrastat declaration?
Intrastat Declaration – Step by step:
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Obligation check:
- Value Threshold: Make sure the value of your transactions exceeds the set threshold.
- Type of business: Check if your business is subject to the obligation to submit Intrastat declarations.
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Data collection:
- Goods details: Prepare information on the type of goods (CN code), value, weight, country of origin/destination, etc.
- Transaction data: Collect data on the transaction date, means of transport, and delivery terms.
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Choosing the folding method:
- Tax and Customs Electronic Services Platform (PUESC): Most entrepreneurs submit declarations electronically via PUESC.
- XML file: You can prepare an XML file according to your technical specifications and submit it electronically.
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Filling out the form:
- IST Form: Fill in all the required fields in the IST form available on PUESC.
- Correct coding: Ensure that all data is entered correctly and in accordance with applicable codes.
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Electronic signature:
- Qualified signature: Sign the completed declaration electronically using a qualified certificate.
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Submitting the declaration:
- PUESC: Submit the completed and signed declaration via PUESC.
- XML file: Send the prepared XML file to the provided email address.
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Submission deadline:
- Quarterly: Intrastat declarations are submitted quarterly, usually by the 10th day of the month following the end of the quarter.
How to complete an Intrastat declaration?
Collect the necessary data
The Intrastat declaration requires a lot of detailed information, such as:
- Entrepreneur identification data: NIP, REGON, company name.
- Reporting period: the month for which the declaration is submitted.
- Type of transaction: import or export of goods.
- Country of origin/destination: the country where the goods originate from or are being shipped to.
- CN code: a number that identifies the type of goods in accordance with the Combined Nomenclature.
- Product description: detailed commercial description of the product.
- Statistical value: the value of an item that is used for statistical calculations.
- Invoice value: the value of the goods as stated on the invoice.
- Quantity of goods: given in the units of measurement specified for a given CN code.
- Delivery terms: Incoterms defining the allocation of costs and risks between buyer and seller.
Select the appropriate form
The Intrastat declaration form can be downloaded from the website of the Central Statistical Office or the PUESC system.
Please complete all required fields
Enter all data accurately and legibly. Pay particular attention to the accuracy of CN codes and statistical values.
Verify data accuracy
Before submitting your declaration, please carefully check that all information is correct.
Submit a declaration
The declaration can be submitted electronically via the PUESC system or in paper form.
When is the Intrastat declaration filed?
The Intrastat declaration must be submitted by the 10th day of the month following the month in which the transaction took place.
If you run an e-commerce business ( Shopify Polska) and have any doubts about your Intrastat obligations, it is worth consulting a tax advisor or accountant.
