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Intrastat report

is a system of statistics on trade in goods between European Union countries. The data collected in the system is compared with that declared by entities in their VAT returns and then transmitted to national and EU bodies dealing with trade statistics in the Community.

Information

Who is obliged to submit INTRASTAT declaration ?

Entrepreneurs who have reached a legally defined level of value of turnover in trade with other European Union countries are obliged to submit INTRASTAT declarations. Statistical thresholds determining the value of turnover from which it is necessary to submit the declaration are established and announced annually by the President of the Central Statistical Office. Information on the currently applicable thresholds can be found here:

https://stat.gov.pl/badania-statystyczne/sprawozdawczosc/intrastat/podstawowe-informacje-o-systemie-intrastat/progi-statystyczne/

When do we submit the INTRASTAT declaration ?

The declaration for a given reporting period should be made no later than the 10th day of the month following the reporting month. If the 10th day falls on a Sunday or a public holiday, the deadline for filing is the first working day following such day.
Have you received a Notice/Call from the Tax Administration Chamber in Szczecin regarding overdue INTRASTAT declarations ?

Don’t worry, we will prepare all outstanding declarations on your behalf.

How to fill in INTRASTAT declaration on your own?

In order to complete and submit an INTRASTAT declaration, you should first of all register yourself and your company on the PUESC platform and obtain an EORI number. Then download the application that the Ministry of Finance has prepared or fill out the form prepared on the PUESC platform.

The data we need to prepare are:

  • Country of destination/dispatch of goods
  • Incoterms delivery terms on the basis of which the goods were delivered
  • CN code for each line item on the sales document
  • Commercial description of each item on the sales document
  • Country of origin of the goods
  • VAT number of the contractor
  • Net weight of each item on the sales document
  • Quantity in supplementary unit of measure if required
  • Invoice value in PLN
  • Statistical value in PLN

You can, of course, prepare the Intrastat declaration on your own, but it is definitely more convenient and in many cases more economical to have it done by specialists.

Where do we file the Intrastat declaration ?

Intrastat declarations are handled by the Tax Administration Chamber in Szczecin where the declaration must be sent with an electronic signature in the form of an XML file.

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