Intrastat reporting system
Intrastat is a statistical system that is used to collect data on the exchange of goods between European Union countries. This system was introduced to monitor the movement of goods within the single European market. The data collected by Intrastat is used for economic analysis and monitoring trade within the European Union. Under customs law, the person obliged to provide information under the INTRASTAT system is a natural person or a legal entity, as well as an organizational unit without legal personality, which is a VAT taxpayer and carries out trade in goods with European Union countries. Businesses are required to submit Intrastat declarations if their annual trade turnover with EU countries exceeds established statistical thresholds.
Who is affected by Intrastat?
The Intrastat reporting obligation applies to entrepreneurs who engage in intra-Community trade in goods, i.e. import or export of goods between European Union member states. Entrepreneurs are required to file Intrastat declarations if their annual trade turnover exceeds established statistical thresholds. Filing Intrastat declarations is an obligation that requires precision and knowledge of the regulations. Our company offers comprehensive assistance in completing and filing Intrastat declarations in accordance with current regulations.
Statistical thresholds
Statistical thresholds are specific limits on the value of goods turnover, beyond which businesses are required to file Intrastat declarations. These thresholds vary from one member country to another and are subject to change. In Poland, these thresholds are set by the Central Statistical Office (GUS) and are regularly updated. For 2025, the following values of statistical thresholds are set for entities trading with European Union countries:
Basic Threshold:
for imports: 6.000.000 zł
for export: 2.800.000 zł
Specific threshold:
for imports: 105.000.000 zł
for export: 158.000.000 zł