Reporting for 2024, taxpayers involved in intra-EU trade will be adjusting to the new statistical threshold values in the INTRASTAT system set by the Central Statistical Office. These changes entail in practice raising the thresholds, resulting in a reduction of administrative burden for some entrepreneurs.

Below, we outline the changes in statistical threshold values compared to those in effect in 2023:

Threshold Type Threshold Value (2023) Threshold Value (2024) Difference
Basic Threshold for Arrivals 5 000 000 zł 6 200 000 zł +1 200 000 zł
Basic Threshold for Dispatches 2 700 000 zł 2 800 000 zł +100 000 zł
Detailed Threshold for Arrivals 80 000 000 zł 103 000 000 zł +23 000 000 zł
Detailed Threshold for Dispatches 128 000 000 zł 150 000 000 zł +22 000 000 zł

The increase in threshold values, especially in the detailed category, reflects the growing significance of transactions of greater economic importance. Taxpayers are only required to report in detail if they exceed the new thresholds, which automatically exempts smaller transaction volume entrepreneurs from INTRASTAT reporting obligations.

Deadline for submission?

In 2024 INTRASTAT reporting keeps the standard deadline (10. day of the month following the reported period). Therefore, entrepreneurs do not have more time for reporting like up to July 2022, when deadline was officially extended.

How to submit an INTRASTAT reporting?

Nothing was changed when compared to 2023. INTRASTAT declarations, along with corrections to initial reportings, are made electronically (in .xml file format) using the following systems:

  • PUESC: an electronic form available on the portal;
  • ist@t application in the current version;
  • your own system application, allowing to create electronic INTRASTAT declarations.

Link to the website of the Central Statistical Office (GUS) with information about the increase in thresholds: