INTRASTAT Declaration Poland
INTRASTAT – what is it?
INTRASTAT is a data collection system used to provide statistical information on the dispatches and arrivals of goods within the European Union that are not subject to a customs declaration.
The INTRASTAT declaration has been in force since 1 January 1993 within the Single European Market. The system enables the collection of data on trade in goods, and the data gathered is then forwarded to national and EU authorities responsible for trade statistics in the Community.
Information is reported by businesses using INTRASTAT-Dispatches and INTRASTAT-Arrivals declarations. It is a monthly, aggregated report covering all arrivals and dispatches of goods made during the given reporting period.
See also: customs clearance

Who is required to file INTRASTAT?
Under customs regulations, the entity obliged to submit information within the INTRASTAT system is a natural person, legal person, or an organisational unit without legal personality that is a VAT taxpayer and trades goods with EU Member States.
IMPORTANT: The reporting obligation also applies to companies whose arrivals or dispatches in the current or previous year exceeded the basic statistical threshold set for the current year. The threshold is determined and announced by the President of the Central Statistical Office (GUS).
Filling in an INTRASTAT declaration – key steps
Completing an INTRASTAT submission requires details such as: a description of the goods, quantity expressed in the supplementary unit of measure, and the value in line with the current Combined Nomenclature. You also need to provide: the transaction type code, Incoterms delivery terms code, and the mode of transport code.
When filing, it is necessary to use the current version of the Combined Nomenclature to avoid reporting errors. The required data must be submitted electronically within the applicable deadlines, which depend on the reporting period.
INTRASTAT thresholds – how to understand and meet the requirements?
INTRASTAT thresholds are specific turnover value limits for trade in goods with EU countries. Once exceeded, companies are required to submit INTRASTAT declarations. The INTRASTAT system collects statistical data on intra-EU trade and covers both arrivals (imports from the EU) and dispatches (exports to the EU).
INTRASTAT thresholds for 2025 are as follows:
- Basic threshold (Arrivals): PLN 6,000,000
- Basic threshold (Dispatches): PLN 2,800,000
- Detailed threshold (Arrivals): PLN 105,000,000
- Detailed threshold (Dispatches): PLN 158,000,000
Why file your INTRASTAT declaration with PEKO Customs Agency?
We provide comprehensive support in INTRASTAT reporting. Our expert team has many years of experience in customs and statistical compliance, ensuring a professional and reliable approach to every assignment. We help throughout the entire process – from logging into the system, through preparing and validating the data, to submitting declarations on time. Working with us means compliance with regulations and saving time and resources. Trust our specialists and be confident that all INTRASTAT obligations are handled efficiently and effectively.