Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)
Date note: Re-verified 2026-09-09: GUS's stat.gov.pl/intrastat page redirects away with no dedicated Intrastat content; filing now runs through puesc.gov.pl (Krajowa Administracja Skarbowa), whose "Złóż zgłoszenie INTRASTAT" service states the declaration is due "nie później niż do 10. dnia miesiąca następującego po okresie [sprawozdawczym]", confirming the 10th-of-month deadline. Current-year PLN thresholds still not independently re-confirmed — verify with GUS/KAS.
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.
Follow just this deadline
We email you if this date moves, is postponed, or its status changes — nothing else. Free, and independent of your company profile.
One rule, one address. Unsubscribe with one click from any email.
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
- puesc.gov.pl - Usługi (INTRASTAT) (puesc.gov.pl)
Last verified 9 September 2026. Informational only, not legal advice.