VAT in Europe – News


New version of the Instructions for filling in and sending INTRASTAT declarations in Poland

Date30 Aug 2022

The Customs Department of the Polish Ministry of Finance has published on its page a new version of the Instructions for Completing and Submitting INTRASTAT Declarations (dated July 27, 2022).

These instructions are available under the link: Instructions for filling and sending INTRASTAT
declarations, version 1.15

What has changed?

According to the Polish Ministry of Finance:
“The most important change concerns the obligation to include in INTRASTAT declarations trade turnover including Intra-UE Distance Sales of Goods. This obligation applies to both entities that do and do not settle VAT via the one-stop shop (OSS).”

Entities registered as VAT taxpayers in Poland, after exceeding the basic statistical threshold (taking into account the turnover including the tax base from the WSTO OSS tax return), should declare in INTRASTAT declarations all transactions that are subject to the reporting obligation.

The new version of the Instructions also takes into account changes resulting from the amendment of the places of publication of certain legal acts.

Change of deadline for submission of INTRASTAT declarations

Beginning with submissions for August 2022, the standard deadline for submission of INTRASTAT declarations – i.e. the 10th of the month following the reporting period – has been reinstated.

Therefore, entities required to submit INTRASTAT declarations should declare statistics on inter-EU trade in goods for August by September 10th, 2022.

Legal basis:

§ 4 of the Regulation of the Minister of Finance on INTRASTAT declarations of November 25, 2021. (Journal of Laws of 2021, item 2258 [PL]).

Source: Polish Ministry of Finance Newsletter