- Businesses trading goods within the EU must submit monthly Intrastat reports if trade exceeds certain thresholds
- Intrastat collects data on intra-EU goods movements to monitor the single market
- Reports in Poland are filed electronically via PUESC or istat
- Separate thresholds apply for arrivals and dispatches with additional data required if detailed threshold is exceeded
- Reports are due by the 10th of the following month and include CN codes, origin or destination country, invoice value, and net mass
- For 2025, thresholds have changed with updates to CN codes, reporting formats, and mandatory partner identification data
- Authorities cross-check Intrastat data against VAT returns
- Errors or missed filings can result in fines of up to PLN 3000 per month per trade direction
- Businesses should monitor trade volumes and ensure timely and accurate reporting
Source: taxand.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
