Intrastat in Poland 2026 – Thresholds, Obligations and How to File
Intrastat is the European statistical system used by the EU to gather information on intra-Community trade in goods. For e-commerce businesses engaged in cross-border trade within the EU, understanding Intrastat obligations — including who must file, when, and at what thresholds — is an essential part of VAT compliance.
What Is Intrastat?
The Intrastat system has been in operation since 1993 and has been mandatory in Poland since 1 May 2004, coinciding with Poland’s accession to the European Union. Every EU member state requires VAT-registered businesses to report on intra-Community trade in goods by submitting Intrastat declarations. The primary objective of these declarations is to track and analyse the movement of goods within the EU, covering details such as type of goods, quantity, value, country of origin, and destination country.
This system is particularly relevant for e-commerce businesses engaged in cross-border trade among EU member states.
Basic vs. Detailed Thresholds
Intrastat declarations are only required from businesses that exceed one of two applicable thresholds: basic or detailed.
If only the basic threshold is exceeded — the business must submit an Intrastat declaration with a reduced set of fields (18 fields), covering information such as declaration type, reporting period, customs chamber code, and country of origin code. The following fields are not required:
- Field 7: Total statistical value in PLN
- Field 12: Delivery terms code
- Field 15: Mode of transport code
- Field 20: Statistical value in PLN
If the detailed threshold is exceeded — the business must submit a full Intrastat declaration completing all 22 fields, including statistical values and delivery terms.
2026 Intrastat Thresholds in Poland
The statistical thresholds in the Intrastat system applicable in Poland from 1 January 2026 are as follows:
- Basic threshold for arrivals (imports): PLN 6,000,000
- Basic threshold for dispatches (exports): PLN 2,800,000
- Detailed threshold for arrivals (imports): PLN 105,000,000
- Detailed threshold for dispatches (exports): PLN 148,000,000
Compared with 2025, the only change is in the detailed threshold for exports (dispatches), which decreased from PLN 158,000,000 in 2025 to PLN 148,000,000 in 2026. All other thresholds remain unchanged.
For reference, the 2025 thresholds were:
| Arrivals | Dispatches | |
|---|---|---|
| Basic | PLN 6,000,000 | PLN 2,800,000 |
| Detailed | PLN 105,000,000 | PLN 158,000,000 |
And the 2026 thresholds:
| Arrivals | Dispatches | |
|---|---|---|
| Basic | PLN 6,000,000 | PLN 2,800,000 |
| Detailed | PLN 105,000,000 | PLN 148,000,000 |
Who Must File and When?
The Intrastat system applies to individuals, legal entities, and organisational units that are VAT taxpayers and engage in the exchange of goods within the European Union. The obligation arises when trade values exceed the applicable thresholds in either the current or the preceding reporting year.
An e-commerce entity must file an Intrastat declaration if:
- The value of arrivals or dispatches of goods exceeds the Intrastat thresholds in the current reporting year (2026), or
- The value of arrivals or dispatches of goods exceeded the Intrastat thresholds in the preceding year (2025)
This two-year lookback principle means that a business whose trade exceeded the threshold in 2025 must continue filing in 2026, even if its current-year trade remains below the threshold.
Declarations must be submitted monthly, by the 10th day of the month following the reporting period. Failure to submit a declaration — or submitting an incorrect one — may result in a financial penalty of up to PLN 3,000 for each month and each trade direction (arrivals or dispatches).
How to Submit Intrastat Declarations
Intrastat declarations in Poland can be submitted electronically via the PUESC portal (puesc.gov.pl) using one of the following methods:
- Electronic form published directly on the PUESC portal
- ist@t application (latest version), with installation files available on PUESC under the “Catalogue of e-Services” → “e-Intrastat” section
- Custom application capable of generating electronic Intrastat submissions in XML format compliant with the technical specification
Intrastat reporting in Poland is administered through the Tax Administration Chamber in Szczecin.
Intrastat and e-Commerce: What to Watch For
Intrastat obligations apply to all goods traded across EU borders — including distance sales, stock movements between warehouses in different EU countries, and goods dispatched from Polish fulfilment centres to customers in other member states. Services are excluded.
It is also worth noting that other EU member states have their own thresholds and deadlines. For example, Italy has specific rules where exceeding €350,000 in goods imports in a single quarter triggers monthly Intrastat obligations in that country.
Filing Intrastat Declarations with amavat®
Filing Intrastat declarations is an integral part of VAT compliance for e-commerce businesses engaged in intra-EU trade. Proper management requires monitoring thresholds annually, registering in the Intrastat system at the right time, and ensuring declarations are filed accurately and on time for both the current and prior year.
amavat® supports businesses with the full scope of Intrastat compliance: monitoring thresholds, system registration, preparing and submitting declarations, and liaising with the Central Statistical Office (GUS) on your behalf — across Poland and other EU countries.
For any questions about Intrastat obligations in Poland or other EU countries, contact our team: Contact us — amavat®
