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.