See also :
VAT insight in Poland
VAT rates in Poland

Source(s):

http://www.finanse.mf.gov.pl/systemy-informatyczne/intrastat/o-systemie

Competent Authority :

Izba Celna w Szczecinie
Wydział INTRASTAT Lubieszyn 11i
72-002 Dołuje (Poland)
Tel: +48 91 425 16 93
Email: helpdesk.intrastat@kat.mofnet.gov.pl or intrastat.icszczecin@szc.mofnet.gov.pl
Website: http://www.finanse.mf.gov.pl/systemy-informatyczne/intrastat/o-systemie

Expected submission date :

10th natural day of following month, next business day if WE or non working day

https://stat.gov.pl/en/intrastat/basic-information-on-intrastat-system/system-of-statistical-thresholds/

Usually starts when :

When the threshold is reached : following month

Notification to new PSI : NO

Usually ends with :

End of year following last due declaration

Does administration from Poland reminds for non-submitted declaration ?

Poland has an automated system for reminders?   NO : The system was first tested in 2017.

1st reminder : 7-10 calendar days

2nd reminder : 60 calendar days

3rd reminder : no

Thresholds of intrastat exemption in Poland :

Simplified declaration : PLN 2 000 000

Standard declaration : PLN 108 000 000

Extended declaration :

Simplified declaration : PLN 4 000 000

Standard declaration : PLN 65 000 000

Extended declaration :

Penalties for non-submitted or incomplete INTRASTAT declarations in Poland :

Non submission : YES

Repetitive non-submission : no

False or incomplete data : no

Amount of penalties : from PLN 3,000 (about EUR 800)

Intrastat submission with paper in Poland :

not allowed

Electronic submission of intrastat in Poland :

via an XML file prepared using standalone software and sent via a website (https://puesc.gov.pl) or by email (puesc@mf.gov.pl).

Ist@t for the generation of the XML file can be downloaded at: http://www.finanse.mf.gov.pl/systemy-informatyczne/intrastat/ist-t-program-do-tworzeniazgloszen-intrastat

Corrective intrastat declarations in Poland :

Required if before end of calendar year from incorrect declaration

• The value has a deviation greater than EUR 1,000

• Boxes 17 or 18 deviates more than 5%

• Boxes 10-18 whose value entered in box 19 or 20 deviates more than EUR 1,000

• Boxes 1 to 9 or 21 are involved

• The customs authorities have notified the trader that a corrective declaration need not be filed. The customs authorities, after receiving explanations from the person responsible for submission of Intrastat

NIL intrastat declarations in Poland :

YES – event if no activity

simplified declarations : leave the nonmandatory boxes blank.

VAT and intrastat compliance in Poland

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Intrastat in EU

Instrastat in Austria
Intrastat in Belgium
Intrastat in Bulgaria
Intrastat in Cyprus
Intrastat in Czechia
Intrastat in Germany
Intrastat in Denmark
Intrastat in Estonia
Intrastat in Greece
Intrastat in Spain
Intrastat in Finland
Intrastat in France
Intrastat in Croatia
Intrastat in Hungary
Intrastat in Ireland
Intrastat in Italy
Intrastat in Lithuania
Intrastat in Latvia
Intrastat in Luxembourg
Intrastat in Malta
Intrastat in the Netherlands
Intrastat in Poland
Intrastat in Portugal
Intrastat in Romania
Intrastat in Sweden
Intrastat in Slovenia
Intrastat in Slovakia
Intrastat in United Kingdom

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