Intrastat Reporting in Poland 2026: What E-Commerce Sellers Need to Know
If you sell goods to customers in other EU countries from Poland — or import goods into Poland from EU member states — you may have an obligation to file Intrastat declarations. This guide covers the current rules, thresholds, and deadlines that apply in 2026, including the important connection between Intrastat and the OSS (One Stop Shop) scheme.
What Is Intrastat and Who Must File?
Intrastat is the EU’s statistical system for tracking the movement of goods between member states. In Poland, it is administered by the Tax Administration Chamber in Szczecin on behalf of Statistics Poland (GUS).
The obligation to file applies to VAT-registered businesses — both Polish-based and foreign entities registered for VAT in Poland — whose intra-EU trade in goods exceeds the applicable annual thresholds. This covers both goods arriving in Poland from other EU countries (arrivals) and goods dispatched from Poland to other EU countries (dispatches).
2026 Intrastat Thresholds in Poland
The statistical thresholds in the Intrastat system applicable in 2026, as approved by the President of Statistics Poland, are as follows:
- Basic threshold for arrivals: PLN 6,000,000
- Basic threshold for dispatches: PLN 2,800,000
- Detailed threshold for arrivals: PLN 105,000,000
- Detailed threshold for dispatches: PLN 148,000,000
Compared to 2025, the only change concerns the detailed threshold for dispatches, which has been reduced. This means that more companies will be required to report more detailed data on their cross-border export transactions.
The obligation to file arises when trade exceeds either the threshold during the current calendar year or when it was exceeded in the previous year (2025). Once the threshold is crossed, filing must begin from the month in which the threshold was reached.
Basic vs. Detailed Reporting
There are two levels of reporting:
Basic reporting — required once the basic threshold is exceeded. Requires standard data including commodity codes (CN), country of origin or destination, and net weight.
Detailed reporting — required once the higher detailed threshold is exceeded. Demands additional information such as the statistical value of goods and delivery terms (Incoterms).
Intrastat and OSS Distance Sales: The Key Link for E-Commerce Sellers
One of the most important — and frequently misunderstood — aspects of Polish Intrastat for e-commerce businesses concerns the relationship between Intrastat reporting and the OSS (One Stop Shop) scheme.
Since the introduction of the EU e-commerce VAT package in July 2021, businesses conducting intra-Community distance sales of goods (known in Polish as WSTO) must account for VAT in the customer’s country once the EU-wide €10,000 threshold is exceeded. This can be done either by registering locally in each country or by using the OSS scheme.
Crucially, OSS registration does not exempt a business from Intrastat obligations. Entities registered as VAT taxpayers in Poland — including those settling VAT via OSS — must include their WSTO (distance sales) turnover when calculating whether they have exceeded the Intrastat basic statistical threshold. Both businesses that do and do not use OSS are subject to this rule.
This means an e-commerce seller dispatching goods from Poland to consumers across the EU, and settling VAT via OSS, must still monitor whether the combined value of their intra-EU dispatches exceeds PLN 2,800,000 per year. If it does, they must file monthly Intrastat declarations for dispatches.
Filing Deadline
Intrastat declarations are due by the 10th day of the month following the reporting month. For example, data for May must be submitted by 10 June. This standard deadline applies consistently throughout the year.
Declarations must be submitted electronically through the PUESC platform (Portal Usług Elektronicznych Służby Celno-Skarbowej).
Penalties for Non-Compliance
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). Persistent non-compliance can lead to escalation by the Tax Administration Chamber.
Practical Checklist for 2026
- Check whether your intra-EU trade in 2025 exceeded the basic thresholds — if so, you are already obligated to file from January 2026
- Include OSS/WSTO distance sales turnover when calculating whether you have crossed the dispatch threshold
- Ensure your ERP or accounting system can generate Intrastat-compliant data in the required format
- Submit declarations via PUESC by the 10th of each following month
- If your dispatches exceed PLN 148,000,000, prepare for the more extensive detailed reporting requirements
For expert guidance on Intrastat obligations in Poland and across the EU, contact our team: Contact us — amavat®
