INTRASTAT declarations

INTRASTAT in the European Union
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Basic information about Intrastat declarations

In accordance with the currently applicable customs law, the exchange of EU goods is subject to INTRASTAT declarations. Therefore, each company being a VAT payer that has exceeded the statistical thresholds is obliged to submit an INTRASTAT declaration. The notification must be made in both countries, from which goods are physically exported and to which they are imported. The exchange of goods whose transport exceeds the borders of the European Union is also subject to notification (in such a case, Intrastat declarations are made in the country of arrival as well as the country of dispatch).

The statistical thresholds are established by the President of the Central Statistical Office and published in the form of a Regulation of the Prime Minister once a year.

Intrastat declarations – check who is obliged to fulfil this duty.

In what situations do I submit Intrastat declarations?

INTRASTAT notifications should be commenced where the value of dispatches or arrivals of goods in the year preceding the reporting year exceeded specific statistical thresholds established for the current reporting period.

This obligation also applies where the value of arrivals or dispatches have exceeded the thresholds in a given reporting year. Then the first submitted INTRASTAT declaration will concern the reporting period in which the value of arrivals or dispatches of goods exceeded specific statistical thresholds.

On what dates should I submit Intrastat declarations?

An INTRASTAT declaration should be submitted for the month in which the statistical thresholds concerning the exchange of goods in arrivals and dispatches have been exceeded. It is also possible to submit notifications for a period of less than one month (partial declaration), but together they must cover the whole monthly reporting period.

In most of countries, an INTRASTAT declaration should be submitted by the 10th day of each month for the month preceding the current reporting period.

Submission of statistical declarations by a tax representative

The obligation to submit an INTRASTAT declaration may be performed by a tax representative who is to submit the notification within a specified time frame. This person makes every effort to meet any and all formal requirements regarding the declaration submission process. They will act as a contact between the Central Statistical Office [GUS] and the client, responding on his behalf to any inquiries from the reporting authority. The responsibility for declarations submitted and the correctness of data rests with the client.

A tax representative may conduct a comprehensive tax audit in order to assess whether the company should submit INTRASTAT declarations.

The experts of Eurofiscalis group have years of experience in submitting INTRASTAT declarations and cooperating with customs agencies all over the world.

Find out more about Eurofiscalis.

Are distance sales abroad also subject to INTRASTAT notification?

Distance sales, also known as online sales or e-commerce, which consists in the supply of goods within the EU to non-VAT payers (e.g. private individuals), is also subject to INTRASTAT declarations in dispatches.

Companies which are not registered are obliged to register for VAT purposes, and subsequently, after exceeding the statistical thresholds, they must submit INTRASTAT declarations in arrivals.

Below is presented a table with statistical thresholds for individual countries for intra-Community export and import of goods as well as for mail order.

INTRASTAT statistical thresholds
Basic information INTRASTAT form submission dates Intrastat and the representative INTRASTAT and distance selling Ask for a free-of-charge estimate
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