Intrastat 2026 — Thresholds, Who Files the Declaration and Deadlines

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What is Intrastat?

Intrastat is a system of statistics on trade in goods between the Member States of the European Union. It replaced the data from customs clearances, which ceased to be carried out at internal EU borders, while retaining the ability to collect statistical data on trade in goods between Member States. In Poland the Intrastat system has operated since 1 May 2004, the date of accession to the EU.

The data collected in Intrastat is administered by Statistics Poland (GUS), while the authority responsible for receiving and verifying declarations is the tax administration — since 1 March 2017 the competent authority has been the Director of the Tax Administration Chamber in Szczecin.

What Intrastat means in practice — who is subject to the obligation?

The Intrastat reporting obligation arises when a business trading in goods with other EU countries exceeds the statistical threshold set for the given year — separately for arrivals (imports from the EU) and separately for dispatches (exports to the EU). The key rules:

• The obligation applies only to entities registered as EU VAT payers that carry out a physical movement of goods between Poland and another Member State.
• The threshold is checked separately for arrivals and for dispatches — it is possible to exceed the threshold in one direction only.
• The obligation arises when the value of trade in a given direction exceeds the basic threshold in the previous year or in the current year (from the month in which it was exceeded).
• Companies that do not exceed the basic threshold are completely exempt from Intrastat — they do not have to file any "nil" declaration. Businesses that are subject to the obligation do file a nil declaration for months with no trade (PUESC).

Intrastat thresholds 2026 — how much are they?

The statistical thresholds are set each year by the President of Statistics Poland (Article 98(2) of the Customs Law) and published on stat.gov.pl. The thresholds change from year to year, so before submitting a declaration it is always worth checking the current values on the official GUS website. According to the GUS notice, the following statistical thresholds apply for 2026 (GUS data, verified on 25.10.2026):

• Basic threshold — arrivals (imports from the EU): PLN 6,000,000
• Basic threshold — dispatches (exports to the EU): PLN 2,800,000
• Detailed threshold — arrivals: PLN 105,000,000
• Detailed threshold — dispatches: PLN 148,000,000

Exceeding the basic threshold means an obligation to file an Intrastat declaration with the basic, reduced scope of data. Exceeding the detailed threshold in addition imposes an obligation to provide a wider set of data in the declaration (including delivery terms, nature of transaction and country of origin of the goods). Companies below the basic threshold have no reporting obligation at all.

How do you determine whether you have exceeded the threshold?

To check whether the obligation applies, a business should add up the invoice value of goods physically moved between Poland and other EU countries — separately for arrivals and for dispatches — cumulatively from the beginning of the calendar year. If the total exceeds the basic threshold for a given direction, the reporting obligation arises from the month in which it was exceeded and lasts for the whole of the following calendar year (regardless of whether the threshold is exceeded again).

Intrastat deadline — when does the declaration have to be filed?

The Intrastat declaration is filed for monthly periods. The deadline for submitting the declaration is the 10th day of the month following the reporting month (§ 4 of the regulation on Intrastat declarations).

For example: trade carried out in September 2026 must be reported in an Intrastat declaration filed no later than 10 October 2026.

How and where do you file an Intrastat declaration?

Intrastat declarations are filed exclusively in electronic form through the Platform of Electronic Tax and Customs Services (PUESC), within the Tax and Customs Information System (SISC) — declarations go to the AIS/INTRASTAT system, and declaration files can be prepared in the free IST@T generator. Access to the e-Intrastat service requires advanced access to SISC services on PUESC — that is, setting up an account on the platform and selecting the extended scope of permissions and signing the declaration with a qualified signature, a trusted profile or a personal e-ID (the service is free). Declarations can be filed by yourself or through a representative. If PUESC is unavailable, a signed XML file can be emailed to puesc@mf.gov.pl (PUESC).

What data does an Intrastat declaration contain?

Depending on whether the business has exceeded only the basic threshold or also the detailed threshold, the scope of data in the declaration includes, among other things:

• the reporting period and the type of trade (arrivals/dispatches),
• the goods code under the Combined Nomenclature (CN) – see how to find a commodity code,
• the country of dispatch or destination,
• the net mass and quantity of the goods in supplementary units,
• the invoice value and statistical value of the goods,
• at the detailed threshold additionally: delivery terms (Incoterms), nature of transaction and country of origin of the goods.

Penalties for failing to file or filing an incorrect Intrastat declaration

The system of penalties applied by the tax administration is graduated. The customs authority may issue a reminder to an entity obliged to report no more than three times, demanding that it submit the Intrastat declaration or correct one already submitted.

Typical Intrastat mistakes

• Confusing EU trade with trade with third countries — the most common mistake after Brexit: companies still try to report transactions with Great Britain in Intrastat, even though they should be declared as customs imports/exports. The opposite mistake is leaving out of Intrastat trade with Northern Ireland (XI), which is still covered by it.
• Failing to check the thresholds for the current year — the thresholds change every year, so last year's value may already be out of date.
• Incorrect classification of goods under a CN code — a wrong goods code distorts the statistical data and may result in a request for correction.
• Filing late — the deadline of the 10th day of the month is fixed; it is worth setting an accounting reminder at the start of each month.
• Overlooking movements of goods without a sales invoice (for example transfers between warehouses within the same company) — such movements of goods may also be subject to the Intrastat obligation if they meet the definition of trade in goods.

Intrastat and customs clearance with Great Britain

Companies trading with both the EU and Great Britain must keep two separate tracks of reporting: EU trade reported statistically in Intrastat and trade with the UK declared to customs (import and export customs declarations, T1 documents for transit, ENS/GVMS procedures on entry to Great Britain). These are two different systems, based on different rules and different documentation — they should not be combined or used interchangeably.

Intrastat and a business's other reporting obligations

Remember that Intrastat is a separate obligation from VAT EC reporting. Intra-Community acquisitions of goods and intra-Community supplies of goods must be accounted for in the VAT return and — where applicable — in the VAT EC summary statement, regardless of whether the company has exceeded the Intrastat threshold. In other words, having no Intrastat obligation (because the company is below the threshold) does not release it from the VAT obligations connected with intra-EU trade. Companies that only import from Great Britain should instead focus on correct accounting for import VAT, and not on Intrastat, which simply does not apply to them.

Access to the e-Intrastat system requires a PUESC account with an appropriate level of permissions — exactly as with customs declarations or obtaining an EORI number. That is why many businesses that both import goods from outside the EU and trade within the Union use a single PUESC account for both areas: customs declarations and Intrastat reporting. Remember also that the PUESC portal is sometimes unavailable because of maintenance work — such outages do not release you from the filing deadline, so it is worth preparing the declaration in advance rather than on the last day of the deadline.

See also related guides

• How to get an EORI number in Poland: step by step
• How to Calculate Duty and VAT When Importing from the UK
• How to account for VAT on imports
• Windsor Framework — Shipping Goods to Northern Ireland
• Customs Penalties for Businesses

Sources

• GUS — Intrastat statistical thresholds
• GUS — Reporting by entities: Intrastat
• GUS — The system of penalties that may be applied by the tax administration
• PUESC — Platform of Electronic Tax and Customs Services

If you need help distinguishing your obligations for EU trade (Intrastat) from trade with Great Britain (customs declarations), contact us.

Frequently asked questions