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Date added: 10.01.2025

Trade turnover to be reported in INTRASTAT reports

The creation of the European Union resulted in the abolition of borders between member states, which consequently led to the cessation of customs clearance documented with SAD documents. In order to monitor supplies of goods taking place between EU countries, the INTRASTAT system was created and became operational on 1stJanuary1993.

What is INTRASTAT?

INTRASTAT is a system that allows to control commodity trade taking place within the European Union. It refers to both dispatches and arrivals from one member state to another. It is worth noting that cross-border sales of goods to individuals should also be reported under it.

Who is obligated to submit INTRASTAT reports?

The obligation to submit INTRASTAT reports applies to all entities that have exceeded the statistical thresholds for the commodity trade, which are set by each member state separately for dispatches and arrivals. It is important to monitor the values of the statistical thresholds as they are announced every year.

In 2025, the basic threshold in Poland for arrivals is PLN 6’000’000, for dispatches it is PLN 2’800’000. However, for the specific threshold, the limit for arrivals is set at PLN 105’000’000 and for dispatches at PLN 158’000’000.

Registration for INTRASTAT purposes

Reporting under the INTRASTAT system is possible after successful registration on the PUESC portal. In this regard, it is necessary to submit appropriate electronical form which should be accompanied by i.a. the excerpt from the commercial register of the company confirming authorization to act on behalf of the company, if acting by representative – also the power of attorney along with payment confirmation for the stamp duty.

Once the registration application has been filed and verified by a tax officer, access on the portal is assigned. However, in case of any deficiencies a request to correct or modify the data will be sent to the e-mail address indicated in the application.

Submission of INTRASTAT reports

Once the registration process is completed, the entity is obliged to submit monthly reports electronically, starting from the month in which the statistical threshold was exceeded, until the end of the year the following the year in which the threshold was exceeded. If no transactions take place during the period, a nil report is then required.

The deadline for submission of the INTRASTAT report is the 10th day of the month following the month in which the arrival or dispatch of goods took place. If the 10th day falls on a weekend or a public holiday, the report can be sent to the competent authority on the next working day.

Consequences of avoiding the reporting obligation

The entity that fails to register after certain statistical thresholds are exceeded and consequently fails to comply with the monthly reporting obligation may face sanctions in the form of financial penalties. The customs authority summons the entity at least three times to submit missing reports. In case Intrastat returns are not submitted despite the summons, the authority can impose a penalty of PLN 3 000 per reporting period on the obliged person for each type of turnover for which no report has been submitted.

Summary

The submission of INTRASTAT reports is obligatory after exceeding thresholds set yearly. Avoiding this obligation can result in financial penalties imposed by customs authorities. The preparation of this type of report involves the collection of specific data, therefore it is worth addressing this matter before the statistical threshold is exceeded. We offer the support of our advisors in the registration, preparation and submission of INTRASTAT reports. Please do not hesitate to contact us.

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