INTRASTAT: Thresholds for statistical reporting in Poland for the year 2024
INTRASTAT is a European statistical system utilized by the European Union to gather information about intra-community trade in goods. What exactly does this mean for the e-commerce industry, who is obligated to submit INTRASTAT declarations, and how should they be filed? Lastly, how have the statistical thresholds for INTRASTAT changed at the beginning of 2024?
The INTRASTAT system has been in operation since 1993 and has been mandatory in Poland since May 1, 2004, coinciding with our country’s accession to the European Union. Each EU member state imposes the obligation on VAT payers to report on intra-community trade in goods. This is accomplished by submitting INTRASTAT declarations to countries involved in the import and export transactions. The primary objective of the INTRASTAT declaration is to track and analyze the movement of goods within the EU. It includes information such as the type of goods, quantity, value, country of origin, and destination country.
This document is crucial for businesses engaged in cross-border trade among EU member states, including the e-commerce sector.
INTRASTAT Declaration: Basic and detailed thresholds
INTRASTAT declarations are only required from entities that exceed one of the applicable thresholds: basic or detailed. These thresholds determine the value of imports and imported goods.
The difference between the basic and detailed thresholds in the INTRASTAT declaration lies in the fact that if a company exceeds only the basic threshold but not the detailed threshold, it is required to submit an INTRASTAT declaration with a lesser amount of information. This includes, among other things, the type of declaration, reporting period, customs chamber code, and country of origin code.
In the case of exceeding the detailed threshold, set at a significantly higher level, an e-commerce entity is obligated to submit a more detailed INTRASTAT declaration, completing all fields (22 instead of 18, as in the case of exceeding the basic threshold).
As indicated by the Central Statistical Office (GUS), an entity whose turnover falls between the values of the basic and detailed thresholds is exempt from filling in the following fields in the INTRASTAT declaration:
- Field 7: Total statistical value in PLN
- Field 12: Delivery terms code
- Field 15: Mode of transport code
- Field 20: Statistical value in PLN
An e-commerce entity that exceeds these thresholds (or only the basic threshold) is obligated to submit declarations in both EU countries from which and to which the goods were transported. It must also declare the quantity of goods exported outside the European Union.
New, higher statistical thresholds for INTRASTAT in Poland for the year 2024
Within the INTRASTAT system, the value of statistical thresholds changes annually and is contingent on the member state of the European Union. Each EU country has its own statistical thresholds and deadline for filing INTRASTAT declarations. The increase in INTRASTAT thresholds in most EU countries aims to reduce administrative burdens for e-commerce entities, given the continuous growth of cross-border sales.
In Poland, the President of the Central Statistical Office determines the level of INTRASTAT statistical thresholds. In 2024, both the basic and detailed thresholds have increased compared to their 2023 levels.
Statistical threshold values in the INTRASTAT system for 2024 are as follows:
- Basic threshold for imports: PLN 6,200,000
- Basic threshold for exports: PLN 2,800,000
- Detailed threshold for imports: PLN 103,000,000
- Detailed threshold for exports: PLN 150,000,000
For comparison, in 2023, these thresholds were:
- Basic threshold for imports: PLN 5,000,000
- Basic threshold for exports: PLN 2,700,000
- Detailed threshold for imports: PLN 80,000,000
- Detailed threshold for exports: PLN 128,000,000
INTRASTAT Declarations: Who is obligated and when?
The INTRASTAT system applies to individuals, legal entities, and organizational units without legal personality that are VAT taxpayers and engage in the exchange of goods within the European Union. To trigger reporting obligations in the INTRASTAT system, turnovers must exceed the aforementioned statistical thresholds in the previous or current reporting year. This follows the principle of checking turnovers for two consecutive years. E-commerce entities that exceed the specified threshold in the reporting years 2023 or 2024 are required to complete and submit an INTRASTAT declaration.
An e-commerce entity must file an INTRASTAT declaration if:
- The value of imports or exports of goods exceeds the set INTRASTAT thresholds for the reporting year.
- The value of imports or exports of goods exceeds the INTRASTAT thresholds applicable in the preceding reporting year.
It should be noted that INTRASTAT declarations become mandatory for companies that exceed established statistical limits in one of the EU countries. The thresholds and periods vary depending on the specific country. For example, specific rules regarding INTRASTAT apply in Italy, where if a business exceeds a value of 350,000 euros in the import of goods within a year in one of the quarters, it is then obliged to submit INTRASTAT declarations every month.
How to submit the INTRASTAT declaration for 2024?
An e-commerce entity can submit the INTRASTAT declaration and correction of the INTRASTAT declaration electronically using the following methods:
- Electronic form published on the PUESC portal.
- ist@t application in the latest version, with installation file links available on PUESC under the “Catalog of e-Services” – “e-Intrastat” section.
- Custom application enabling the creation of electronic INTRASTAT submissions, compliant with the XML technical specification.
INTRASTAT declarations – use a professional accounting office!
Filing INTRASTAT declarations is another obligation within the scope of VAT Compliance services, alongside tasks such as VAT registration and declaration filing, VAT tax settlement in EU countries, or within the VAT OSS procedure. Regarding INTRASTAT declarations, it is crucial to monitor the crossing of the threshold and subsequently adhere to deadlines, ensuring proper submission for the current and previous years.
For INTRASTAT declarations in e-commerce accounting, it is advisable to engage a professional accounting office. Such an office not only monitors thresholds and deadlines but also registers the declaration in the INTRASTAT system in compliance with regulations and requirements in various EU countries. amavat® is one such office!
By partnering with us, you can be assured that we will first check whether you have exceeded the thresholds requiring an INTRASTAT declaration. Subsequently, we will prepare and submit the declaration on your behalf, acting as the intermediary between GUS (Central Statistical Office) and your e-commerce entity. This ensures the accuracy of INTRASTAT system settlements and helps avoid potential fines and issues.
We have an experienced team of experts, with several European offices across the continent, offering comprehensive VAT Compliance services, including INTRASTAT system operations. Our services feature transparent pricing, a Client Portal, automated accounting processes, integration with sales systems, dedicated account managers, personalized reports, business support, and the highest standards.
If you have any questions regarding the INTRASTAT system and declaration in Poland or any other EU country, our advisor will address all your concerns: Contact – amavat®.
amavat® Team
