about-intrastat
What is Intrastat?
Who declares Intrastat?
Who must make, then, the Intrastat declaration?
Intrastat is the name of the system for collecting statistics data on trade with goods between European Union countries.
When a country joins the European Union (EU) and part of the Single Market, the customs control on the movement of goods between this country and other EU countries disappears and retailers have no obligation to fill in the customs declaration for the goods.
To replace this source data was created and developed the Intrastat statistical system to collect information directly from economical operators in EU countries that perform exchange of goods with other EU member states. This statistical system is operational starting January 1st,1993 on the level of the European Union and has as fundamentals a number of Regulations that apply in all EU Member States.
Intrastat declaration is mandatory for all economical operators registered for VAT purposes that exchange goods with other European Union member states that exceed the Intrastat threshold established annually. The statistical thresholds are set separately and can have different values for arrivals respectively for dispatches intra-Community of goods.
By law, the information regarding the value of Intrastat thresholds are published by Ministry of Finance annually in the at the end of the year preceding that for which thresholds are in place.
For 2023 the thresholds were established by National Institute of Statistics.
The current thresholds are 5 000 000,00 PLN for Arrivals and 2 700 000,00 PLN for Dispatches.
The obligation to provide Intrastat data is incumbent to the economical operators that fulfil the following conditions:
-Are registered for VAT purposes ( they have a fiscal identification code ) ;
-They exchanges goods with other European Union member states ;
-The total annual value of goods trade for each of the two flows, arrivals, respectively dispatches exceeds the Intrastat threshold established annually.
According to information on the website dedicated to Intrastat , there are two categories of operators:
-The economical operators that in the previous year exceeded the thresholds values set for this year will send the Intrastat declaration for every month of the year ;
-The economical operators that exceed thresholds values during the year, submit the Intrastat declaration starting with the month when the thresholds values were exceeded. The thresholds represent value limits below which companies are exempted to submit Intrastat declaration.
The deadline for submission of Intrastat data to CH in Polandis always the 10th of the month following that of reference.