Entities conducting trade in goods with counterparts within EU member states or moving their own goods between member states, may be obliged to submit monthly reports in the Intrastat system. This obligation applies only to businesses whose transactions or movements of goods exceed specified statistical thresholds. Therefore, it is important to understand when the reporting obligation arises, what its scope is, and what consequences may follow from failure to comply with.

 

What is Intrastat?

Intrastat is the European Union’s system for collecting statistical data on intra-EU trade in goods. Its objective is to enable member states to monitor the flow of goods within the single EU market.

In Poland, the system is administered by the Director of the Tax and Customs Administration Chamber in Szczecin, and reports must be filed exclusively in electronic form — most commonly via the PUESC platform (Platform for Electronic Tax and Customs Services) or by using the ist@t application.

 

Who is subject to the obligation?

The obligation to submit Intrastat declarations applies to businesses whose value of trade in goods with other EU countries exceeds specified statistical thresholds. Separate thresholds are set for arrivals and dispatches. Both domestic and foreign entities operating in Poland may, therefore, be required to report data in Poland concerning:

  • dispatches of goods from Poland to other member states.
  • arrivals of goods into Poland from other member states.

For 2025, new thresholds apply, these were discussed in detail in our previous article: INTRASTAT in Poland – Changes for 2025 - CRIDO.

It should be remembered that exceeding the basic threshold triggers the obligation to submit a return for that direction (arrival or dispatch), while exceeding the detailed threshold requires providing additional data elements in the report.

Note also that the Intrastat obligation concerns the physical movement of goods from one member state to another (e.g., goods shipped from Germany directly to Poland must be reported in Intrastat in both countries), in the case of the movement made within a commercial transaction or under other arrangements. Consequently, the reporting obligation does not always rest solely with the purchaser or the seller.

In special situations (e.g., where goods have been entrusted by a foreign counterparty to a Polish entity for processing, machining, or assembly), the obligation may fall on the entity actually performing the arrival or dispatch of the goods for processing or after processing (i.e., the so-called sending/receiving entity). In such cases, specific transaction type codes apply (for example, 41/42 for intra-EU movements related to processing).

 

What data must be reported?

The scope of data in an Intrastat return depends on whether the basic threshold or the detailed threshold has been exceeded. Among the mandatory elements are, inter alia:

  • CN code (Combined Nomenclature) of the goods,
  • country of dispatch or destination,
  • invoice value,
  • net mass or appropriate unit of measure,
  • in certain cases: VAT number of the counterparty, country of origin of the goods, delivery terms (Incoterms), mode of transport.

Returns are submitted monthly, no later than the 10th day of the month following the reporting period.

 

What to keep in mind in 2025?

In addition to the new thresholds for 2025, which may bring new companies into the reporting obligation, attention should be paid to:

  • updates in the CN nomenclature – some commodity codes are changing,
  • new versions of applications and XML schemas – the necessity to use up-to-date formats,
  • mandatory identification data of trading partners (e.g., VAT number in disptach from Poland).

These changes aim at further data harmonization and improved information exchange between EU member states’ administrations.

 

Control and data accuracy

In practice, statistical authorities (e.g., Central Statistical Office) and tax authorities (Tax and Customs Administration Chamber in Szczecin) analyze and compare Intrastat information with other sources —primarily statistical data collected in their systems, but also tax data submitted via VAT returns. As a result, discrepancies (e.g., value differences) are detected automatically. If the system identifies inconsistencies or if the taxpayer notices an error, it is necessary to correct the previous submission.

To avoid additional inquiries from authorities, it is advisable to ensure that data in financial and accounting systems are accurate and complete — particularly weight, description, and classification of goods. If data gaps are identified, it is worth considering whether alternative data sources are available or consulting an external advisor to plan an alternative solution and reporting process.

 

Penalties for failure to report

Although seemingly a “statistical” obligation, it may have real financial consequences. Failure to submit a return (or submitting it incorrectly) may result in:

  • requests to supplement data,
  • and if the obligation or requests are ignored – financial penalties of up to PLN 3,000 for each month and each direction of trade (arrival/dispatch).

Therefore, it is important to monitor trade values within the EU and—if thresholds are exceeded—to ensure timely and accurate reporting.

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Do you have any questions regarding Intrastat or need support in implementing the reporting obligation in your organization? The CRIDO team is ready to assist — both in interpreting the regulations and in automating the reporting process. Contact us