What is the Intrastat system?

What is the Intrastat system?
Marek Cieślak

Marek Cieślak

CEO CGO Finance

The Intrastat system is used to monitor the movement of goods in the European Union. Who is required to report data to Intrastat and what does it look like? We discuss it below.

The Intrastat System – What Is It?

Intrastat is a system for tracking goods moving between European Union countries. It was introduced after the abolition of customs control at the EU borders. The authorities could no longer monitor trade within the Community. The Intrastat system was introduced as a response to this situation.

There are two types of declarations:

  • Intrastat-Export – for goods sent from Poland to other EU countries,
  • Intrastat-Import – for goods imported to Poland from other EU countries.

The Main Assumptions of the Intrastat System

The objective of the Intrastat system is to:

  • Monitor the flow of goods. The system tracks the movement of goods between EU countries. This allows you to analyze trends in trading and create statistics.
  • Fraud prevention. Intrastat data help to fight smuggling and other forms of tax fraud.
  • Support for enterprises. Information from Intrastat can be a valuable source of knowledge for companies engaged in international trade.
Intrastat system

Obligation to Report Data to the Intrastat System

Companies must report data to Intrastat if they:

  • Are Registered as VAT Taxpayers. This means they conduct business activities and issue VAT invoices.
  • Have Conducted Intra-Community Transactions of Values Exceeding Thresholds Set for the Country. These thresholds vary for imports and exports. Their levels are determined by the President of the Central Statistical Office.
  • Move Goods Within the EU. This applies to both exporting and importing goods.

Which data Should be Reported in the Intrastat Declaration?

The scope of data to be reported in Intrastat includes:

  • Type of Goods – The CN code of the goods must be specified.
  • Quantity of Goods – Provided in units of measurement specified for the type of goods.
  • Value of Goods – The value of the transaction expressed in euros.
  • Country of Origin or Destination of the Goods – The EU country code must be provided.
  • Company Identification Data – Including the company’s name, address, and VAT identification number.
Intrastat system

Reporting Data to Intrastat System

Information for Intrastat should be submitted to the Tax Administration Chamber in Szczecin. There are two ways to do this:

Electronic formIt is the most convenient option. Access to the system is provided in Poland by the PUESC portal. The abbreviation stands for the Tax and Customs Electronic Services Portal.
Paper formThere are special forms. They are available at the headquarters of the Tax Administration Chamber in Szczecin.
Forms of reporting data to intra-EU trade statistics

Procedure for Submitting Intrastat Declarations

The procedure for submitting Intrastat declarations may seem complex. The declaration forms contain a lot of detailed information. Completing them correctly requires knowledge of goods classification and statistical codes.

When to submit Intrastat Declarations?

The reporting period is a calendar month. You should submit the declaration by the 10th day of the month following the month to which it relates.

It is possible to submit partial declarations for periods shorter than a month. Yet, you should remember that together they should cover the entire reporting period.

Intrastat system

What are the Consequences of Not Meeting Intrastat obligations?

If a business fails to fulfil the obligation to report Intrastat data, the customs authority may send 3 reminders. Failure to comply can result in a fine of 3000 PLN for each month. The procedure is similar to the submission of other declarations obligatory for businesses. It’s important to remember about this obligation to avoid financial penalties.

What is the Intrastat System? Summary

Intrastat is a statistical system important for the functioning of the European Union. Understanding its principles and timely fulfilment of related obligations is crucial for companies involved in international trade. With Intrastat, it is possible to monitor the flow of goods. It prevents fraud and supports the development of businesses.

If you have any questions about the Intrastat system, feel free to contact the experts at our law firm.

FAQ – Questions and Answers

What is Intrastat system?

Intrastat is a statistical system of the European Union. It serves to monitor and collect information on the turnover of goods between member countries.

Who is Required to Use Intrastat?

Companies must report Intrastat data if they:
– Are registered as VAT taxpayers.
– Have conducted intra-community transactions exceeding the thresholds set for the country.
– Move goods within the EU (this applies to both export and import of goods).

What Data Should be Reported?

The scope of reported Intrastat data includes, among others:
– type of goods (CN code),
– quantity of goods (in units of measurement),
– value of goods (in euro),
– country of origin or destination of goods (EU country code),
– company identification data (name, address, tax identification number).

How to Report Intrastat Data?

Intrastat data can be reported using the IT system provided by the customs administration. You can also do it in paper form, on special forms.

What are the Consequences of Not Reporting Intrastat Data?

Failure to report Intrastat data may result in financial penalties.

Where Can I Find More Information about Intrastat system?

More information about Intrastat is available on the website of the customs administration. The materials provided by the European Union may also be a source of knowledge.

Do I Have to Declare Goods that Will be Sorted, Repacked, Labelled in a Warehouse and Then Exported to Another EU Country After Being Brought to Poland from an EU country?

No. There is no obligation to report such goods in the Intrastat system. Only the export of goods from Poland to another EU country will be an intra-community transaction. Only at this point, the transaction will be subject to Intrastat declaration.

Do I Have to Declare Two Arrivals And One Export in the Intrastat Declaration? Or is it Sufficient to Declare just One Acquisition?

If you import goods from another EU country and then export them to another EU country, you must report both the arrival and the export in the Intrastat system. Each of these transactions is a separate intra-community transaction.

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Marek Cieślak

CEO CGO Finance