Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)
Date note: Gemini candidate audit (2026-09-08), confidence: uncertain. The 10th-of-month deadline is well-established, but the current-year basic statistical thresholds (arrivals/dispatches, set annually by GUS) could not be verified this session - stat.gov.pl's dedicated INTRASTAT page 404'd and the site has moved to new.stat.gov.pl. Verify the current-year threshold values with GUS/KAS before relying on the exact PLN figures.
Every month, due by the 10th. · Only applies once the trader's annual intra-EU trade value (arrivals or dispatches, tracked separately) exceeds the basic statistical threshold set each year by GUS; not due below that threshold.
What changes
Businesses whose intra-EU trade in goods (arrivals or dispatches) exceeds the basic statistical reporting threshold set annually by GUS must file a monthly INTRASTAT declaration covering the value and nature of goods moved to or from other EU member states, by the 10th of the following month.
Who is affected
Poland-registered importers/exporters trading goods with other EU countries above the annual GUS threshold - most relevant to an e-commerce importer sourcing or shipping stock across the EU at meaningful volume; a small SaaS business with no physical goods trade is not affected.
Sizes: small, medium, large · Sectors: E-commerce, Retail, Manufacturing · Applies if: We import goods into the EU
What to do
Monitor cumulative intra-EU arrivals and dispatches values against the current-year GUS thresholds; once exceeded, register for INTRASTAT and file the monthly declaration via the PUESC platform by the 10th of the month following the reporting month.
Next occurrences
Penalty
Monetary penalty of up to PLN 3,000 imposed by the customs authority for late or missing INTRASTAT declarations.
Sources
- stat.gov.pl - INTRASTAT (stat.gov.pl)
Last verified 8 September 2026. Informational only, not legal advice.