Intrastat -
- everything you need to know
but are afraid to ask
According to the EEC, trade between countries of the EU should be based on the same principles as domestic transactions. Such a solution, uniform for all entrepreneurs, facilitates cooperation and eliminates the need for any additional documentation or charges.
A need may arise, however, for the enterprise to share some information regarding trade for statistical purposes. Every entrepreneur who conducts trade with other countries of the EU has most likely already come across the term Intrastat. In this article, we explain the nature of Intrastat and any intricacies connected to it.
What is Intrastat?
Intrastat is a statistical system designed to collect data on the intra-Community trade. It has been used in the EU since 1993, and in Poland since its joining to the EEC. Intrastat collects information on the goods traded between member countries which are not subject to customs duty. In a way, Intrastat resembles customs declarations, as it includes all necessary information regarding the country of origin, destination, value and nature of traded goods. Separate forms for imported and exported goods are filed monthly, generating statistics of transactions between the member countries.
Who is obliged to submit Intrastat declaration?
Not all entrepreneurs trading with other countries of the EU are required to file Intrastat declarations. The declarations are obligatory for legal entities, natural persons and VAT payers trading with other countries of the EU who exceeded the thresholds set by Statistics Poland. Any entrepreneur who exceeded a threshold in the previous year is obliged to submit their Intrastat declaration.
How and when to submit Intrastat declaration?
In Poland, submitted declarations are handled by the Customs Chamber in Szczecin. The declarations are filed via an online form on PUESC website – paper versions are filed only in certain cases. As in case of other types of declarations Polish entrepreneurs are obliged to file, the submission deadline is the 10th day of the month following the conducted intra-Community transaction.