Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)
Note sur la date : Re-checked 2026-09-09: stat.gov.pl/intrastat/ redirects to the new.stat.gov.pl homepage; no dedicated Intrastat page was found this session. Current-year PLN thresholds and the 10th-of-month deadline could not be independently re-verified. Verify with GUS/KAS before relying on the exact PLN figures.
Chaque mois, avant le 10. · 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.
Ce qui change
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.
Qui est concerné
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.
Tailles : petite, moyenne, grande · Secteurs : E-commerce, Commerce de détail, Industrie manufacturière · S'applique si : Nous importons des marchandises dans l'UE
Que faire
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.
Prochaines échéances
Sanction
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)
Dernière vérification le 8 septembre 2026. À titre informatif uniquement, ne constitue pas un conseil juridique.