What is an Intrastat declaration and who does it apply to?

Within the European Union, trade between member states is simplified, with no customs duties or trade barriers. However, to monitor the movement of goods and collect statistical data, the Intrastat system was introduced. In this article, we will explore what Intrastat is, who is required to submit declarations, and the key principles of how this system operates.

What is Intrastat? 

Intrastat is a statistical system designed to collect data on trade within the European Union. With the removal of customs borders within the EU, the ability to monitor the flow of goods through customs clearances was lost. Intrastat fills this gap by providing information on the volume and structure of trade exchanges.

Entities engaged in intra-EU transactions are required to submit the relevant declarations. What are Intrastat declarations? There are two types of documents: Intrastat Dispatches and Intrastat Arrivals, which record export and import data, respectively.

Who is subject to the Intrastat system? 

When does the obligation to submit declarations arise? Intrastat does not apply to all businesses. The regulations specify that declarations must be submitted by entities that:

• are VAT payers,
  engage in trade with other EU member states,
  have exceeded the annual transaction value thresholds set by the Central Statistical Office (GUS).

These thresholds are announced annually by the Central Statistical Office (GUS) and vary depending on the direction of the transaction (dispatch or arrival). Their values must be checked for each calendar year. For example, a company that exceeds the threshold only for arrivals is required to submit a declaration solely for that category.

What information must be included in the declaration? 

The scope of data required in Intrastat declarations depends on whether the business exceeds the so-called basic or detailed thresholds.

Basic threshold data requirements:

• reporting period,
  type of declaration (arrival/dispatch),
  customs office code,
  recipient’s data (for arrivals) or sender’s data (for dispatches),
  total invoice value and number of items,
  country of dispatch or destination code,
  transaction type code,
  commodity code (based on the CN classification),
  net mass and quantity in supplementary units,
  invoice value of goods.

Additional data for detailed thresholds:

• statistical value of goods,
  delivery terms (e.g., EXW, DDP),
  mode of transport.

Where and how to submit Intrastat declarations? 

In Poland, Intrastat reports must be submitted to the Customs Chamber in Szczecin. This can be done in several ways:

• electronically (via the internet),
  on data carriers (CD-ROM),
  in paper form using special forms.

Declarations are submitted for the calendar month in which the transaction took place. The deadline is the 10th day of the month following the reporting period. If this falls on a non-working day, the deadline shifts to the next business day according to administrative time regulations.

Why is it important to comply with the Intrastat obligation? 

Although Intrastat declarations may seem like an additional burden, failure to comply can result in financial penalties. The customs authority sends three reminders to businesses to fulfill their obligations. If they fail to do so, a fine of PLN 3,000 per month of delay is imposed. This sanction arises from the provisions of the Fiscal Penal Code (Article 80). Avoiding delays is crucial to prevent escalating penalties.

Common mistakes in Intrastat reporting

While submitting Intrastat declarations appears to be a straightforward requirement, businesses often make mistakes that can lead to unpleasant consequences. One of the most common issues is incorrectly specifying the commodity code according to the Combined Nomenclature (CN). This code must precisely match the product’s specification, requiring special attention during declaration preparation. Another frequent mistake is incorrectly reporting the statistical value of goods, which should account for delivery terms and transport costs.

Some businesses also forget their obligation to report once thresholds are exceeded during the tax year, leading to gaps in statistical data. Companies must continuously monitor their transaction values and submit reports as soon as they cross the threshold. Declarations must be submitted on time, as any delay can result in financial penalties. To avoid these problems, it is recommended to regularly review Intrastat guidelines, consult with intra-EU trade experts, and use modern IT tools that facilitate the process.

Key takeaways about the Intrastat system 

Intrastat is a crucial component of the European Union’s statistical system, allowing the monitoring of trade between member states. Declarations must be submitted by entities that meet specific conditions, such as exceeding transaction value thresholds. Compliance with this obligation is important not only for legal reasons but also to avoid potential penalties.

Thanks to this system, transparency in intra-EU trade is ensured, contributing to better economic policy planning.

Intrastat Q&A

Does every intra-EU transaction need to be registered in Intrastat? 

No, only transactions conducted by businesses that have exceeded the specified thresholds are reported in Intrastat.

When does the Intrastat obligation arise? 

The obligation arises when the annual transaction value threshold for a given direction (arrival/dispatch) is exceeded, or when the threshold is reached within the current year if it applies to transactions from a previous period.

Can Intrastat declarations be submitted electronically? 

Yes, declarations can be submitted electronically, including via customs office systems. The most commonly used and recommended submission method is through the PUESC (Electronic Tax and Customs Services Platform).