Poland Updates Intrastat Reporting Thresholds for Intra-Community Goods Movements from 2026

The update was officially approved by the President of the Central Statistical Office (GUS) and represents a minor but relevant adjustment compared with 2025 levels—particularly for exporters.

1. What Is Changing in 2026?

According to the Customs Agency “Akces,” the 2026 Intrastat thresholds for Poland are as follows:

Basic Thresholds (Mandatory Intrastat Filing)

• Arrivals: PLN 6,000,000
• Dispatches: PLN 2,800,000
  [acakces.pl]

Detailed Thresholds (Extended Data Requirements)

• Arrivals: PLN 105,000,000
• Dispatches: PLN 148,000,000
  [acakces.pl]

The only change compared with 2025 is in the detailed export (dispatch) threshold, which decreases from PLN 158 million in 2025 to PLN 148 million in 2026.
(Reference to 2025 detailed thresholds:) [stat.gov.pl]

2. Why These Thresholds Matter

Intrastat is the EU’s statistical reporting system for intra‑Community trade in goods. Companies exceeding the thresholds must submit monthly declarations providing commodity‑level data, including:

• CN (Combined Nomenclature) code
• Country of origin/destination
• Invoice value
• Quantity (net mass or supplementary units)
• Delivery terms and nature of transaction

These data feed into EU‑wide trade statistics and help monitor the functioning of the Single Market.

Poland’s Intrastat reporting is administered through the Tax Administration Chamber in Szczecin. The filing deadline remains the 10th day of the following month.
[stat.gov.pl]

3. Impact on Businesses Trading with Poland

Businesses importing into or exporting goods from Poland should:

• Monitor annual trade volumes: If your cumulative EU arrivals exceed PLN 6 million or dispatches exceed PLN 2.8 million, you must begin filing Intrastat.
• Prepare for detailed reporting if near extended thresholds: High‑volume traders (e.g., large manufacturers or distribution hubs) must prepare to provide granular statistical data when passing PLN 105 million arrivals or PLN 148 million dispatches.

Align VAT and Intrastat data

Poland cross‑checks Intrastat declarations against VAT records. Discrepancies can trigger audits.

Avoid fines

Late or inaccurate filings may lead to penalties, which in Poland can reach up to PLN 3,000 per month per reporting direction (based on 2025 guidance).
[taxand.com]

4. Comparison with Other EU Countries (Context)

EU Intrastat thresholds vary widely. For 2026, Poland’s levels remain moderate compared with:

• Germany: €3,000,000 arrivals / €1,000,000 dispatches
• Belgium: €1,500,000 arrivals / €1,000,000 dispatches
  [asdgroupcustoms.com]

Poland thus requires reporting from a relatively broader base of traders than some higher‑threshold Member States.

5. Practical Steps for Compliance in 2026

Businesses trading with or within Poland should:

1. Update internal monitoring systems to compare monthly cumulative trade values against 2026 thresholds.
2. Review data readiness to ensure CN codes, Incoterms, partner VAT numbers, and mass/quantity data are captured accurately.
3. Automate Intrastat filing via PUESC or other approved interfaces, especially for high‑volume filers.
4. Train tax and logistics teams on updated detailed thresholds—particularly the lower dispatch threshold.
5. Plan early for ViDA alignment, since future electronic reporting reforms may impact Intrastat architecture.

Conclusion

Poland’s 2026 Intrastat threshold update introduces only one material change—a reduction in the detailed dispatch threshold to PLN 148 million—but businesses trading at scale should ensure their systems are aligned. With ongoing digitalization across EU tax and customs reporting, maintaining accurate Intrastat compliance remains essential for avoiding penalties and ensuring smooth cross‑border operations.