VAT in Europe – News


Changes to the INTRASTAT declarations: New provisions from 2022

Date10 May 2022

1. Country of origin – export declaration:

As of January 2022, the rules for filling the INTRASTAT export declarations have changed. This regulation refers to the country of origin of the goods.

As of 1st of January 2022, Regulation (EU) 2019/2152 of the European Parliament and of the Council of 27 November 2019 on European economic statistics is in force.

Under the Regulation, an additional new information requirement has been imposed on taxpayers obliged to provide information within the INTRASTAT system.

Following the changes, from the 1st of January 2022, information indicating the country of origin of goods has to also be provided in INTRASTAT export declarations, and not – as was previously the case – only in the import declarations.

The country of origin of goods should be indicated using its code.

If you are having difficulty identifying the correct code, please refer to the list of country codes used for Intrastat declarations on the following website:
Statistics Poland / INTRASTAT / Alphabetical index of countries

The two-letter code (provided in the above-mentioned list) of the country in which the good was wholly procured or manufactured has to be filled in the INTRASTAT declaration

Goods with more than one country of production are deemed to originate in the country in which they underwent their final, essential and economically justified processing or modification, resulting in the manufacture of a new product or constituting an important stage of production in an enterprise specified for that purpose. If the country of origin is unknown, the code of the European Union Member State where the goods have been dispatched should be provided.

More information on how to properly complete INTRASTAT declarations can be found in the instructions on this website: Alphabetical index of countries.

2. New Intrastat statistical thresholds for Poland:

Starting from January 2022, the following values of statistical thresholds have been established for entities trading with European Union Member countries, that are obliged to submit INTRASTAT declarations:
basic threshold:

  • for import: PLN 4,000,000
  • for export: PLN 2,000,000

specific threshold:

  • for import: PLN 65,000,000
  • for export: PLN 120,000,000

3. Change of transaction type codes:

The transaction type codes that have been changed (reported in box number 13 of the INTRASTAT declarations [1]) are shown in the table below:

1 Transactions involving a de facto change of ownership
with a financial compensation
11 1 Outright sale/purchase excluding direct trade with/by private consumers
12 2 Direct trade with/by private consumers (including distance sales)
2 Returns and exchanges of goods at no charge after registration of the first transaction 21 1 Return of goods
22 2 Exchange of returned goods
23 3 Exchanges (e.g. under warranty) of goods which have not been returned
3 Transactions involving intentional change of ownership or transfer of ownership without financial compensation 31 1 Transfers to/from storage (excluding consignment and dispatch of goods)
32 2 Deliveries with intent to sell after approval or trial (including consignment and dispatch of goods)
33 3 Financial leasing
34 4 Transactions involving transfer of ownership without financial compensation
4 Transactions for processing under contract (not involving change of ownership) 41 1 Goods to be returned to the original Member State/country of export
42 2 Goods not due to be returned to the initial Member State/country of export
5 Transactions following processing under contract (not involving change of the ownership) 51 1 Goods returning to the initial Member State/country of export
52 2 Goods not returning to the initial Member State/country of export
6 Specific coded transactions for the national purposes 61 1 Intra-EU purchases of biocomponents
62 2 Intra-EU purchases of biomass
63 3 Intra-EU purchases of biofuels
7 Transactions to clear customs / post clearance (not involving changes of ownership, related to goods in quasi-import or export) 71 1 Release of goods for trade in a Member State with subsequent export to another Member State
72 2 Transport of goods from one Member State to another for the purpose of placing them under an export procedure
8 Transactions involving the supply of building materials and technical equipment under a general construction or civil engineering contract for which no separate invoicing of the goods is required and an invoice for the entire contract shipment is issued. 80
9 Other types of transactions which cannot be classified under any other code 91 1 Rental, loan and operational leasing longer than 24 months
99 9 Miscellaneous

Legal basis [1]:
Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020 laying down technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council on European economic statistics repealing 10 legal acts in the field of economic statistics (OJ L 271/1, 18.08.2020).