VAT settlements in European Union countries are a key aspect of financial management for any business operating on the international market. Understanding the rules that govern these settlements is essential […]
Read in: 5 minWhat is Intrastat?
- Last update: 27.03.2024
- Published: 22.10.2020
- Read in: 3 min
Regular trade within the European Union does not differ a lot from normal national transactions because there are no customs duties or additional obligations.
However, it may happen that if you exceed certain thresholds for sales or purchases with contractors from other Community countries, you will be required to submit Intrastat declarations.
What is Intrastat?
Intrastat is the European statistical system through which the European Union collects information on intra-Community trade in goods.
The system has been operating since 1993 and was introduced in Poland with our accession to the EU on May 1, 2004. After the customs union was established, the European Union statistics have been deprived of valuable data on trade exchange between European countries. That is why Intrastat was created.
An analogous system, operating in parallel, is Extrastat, which collects information on trade exchange between European Union countries and the so-called third countries.
Who has to make Intrastat declarations?
Not every entrepreneur who trades with other European Union countries has to submit Intrastat declarations. Such an obligation rests on active VAT payers when the established thresholds are exceeded.
In each EU country, the thresholds are set individually and updated every year. It means that if you are registered as a VAT payer in different countries, you have to watch these thresholds in each of them.
In Poland the thresholds are set by the Central Statistical Office and currently amount to:
- Basic threshold:
- For exports – PLN 2,000,000
- For imports – PLN 4,000,000
- Detailed threshold:
- For exports – PLN 108,000,000
- For imports – PLN 65,000,000
How does the basic threshold differ from the detailed one? After exceeding the detailed threshold, the trader must provide more detailed transaction data in the Intrastat declaration. You can always check the current thresholds for Poland on the GUS website. Intrastat thresholds for all EU countries for 2020 are as follows:
| Country | Basic export threshold | Basic import treshold |
| Austria | 750 000 EUR | 750 000 EUR |
| Belgium | 1 000 000 EUR | 1 500 000 EUR |
| Bulgaria | 290 000 BGN | 470 000 BGN |
| Croatia | – | – |
| Cyprus | 55 000 EUR | 180 000 EUR |
| Czech Republic | 12 000 000 CZK | 12 000 000 CZK |
| Denmark | 5 200 000 DKK | 6 900 000 DKK |
| Estonia | 130 000 EUR | 230 000 EUR |
| Finland | 600 000 EUR | 600 000 EUR |
| France | – | 460 000 EUR |
| Greece | 90 000 EUR | 150 000 EUR |
| Spain | – | – |
| The Netherlands | 800 000 EUR | 1 000 000 EUR |
| Ireland | 635 000 EUR | 500 000 EUR |
| Lithuania | 120 000 EUR | 250 000 EUR |
| Latvia | 120 000 EUR | 220 000 EUR |
| Malta | – | – |
| Germany | 500 000 EUR | 800 000 EUR |
| Poland | 2 000 000 PLN | 4 000 000 PLN |
| Portugal | 250 000 EUR | 350 000 EUR |
| Romania | 900 000 RON | 900 000 RON |
| Slovakia | – | – |
| Slovenia | 220 000 EUR | 140 000 EUR |
| Sweden | 4 500 000 SEK | 9 000 000 000 SEK |
| Hungary | 100 000 000 000 HUF | 170 000 000 000 HUF |
| Great Britain | 250 000 GBP | 1 500 000 GBP |
| Italy | – | – |
How does the Intrastat declaration look like?
The Intrastat declaration consists of a total of 22 fields, but only 18 of them are required for the basic threshold. All information that is given in the declaration:
- Reporting period
- Type of declaration
- Customs Chamber Code
- Consignee (for import) or consignor (for export)
- Representative
- Total invoice value
- Total statistical value (only at detailed threshold)
- Total number of items
- Item number
- Item description
- Country of dispatch or destination code
- Code of delivery conditions (only at the detailed threshold)
- Transaction type code
- Item code
- Type of transport code (only at detailed threshold)
- Country of origin code
- Net weight
- Quantity in the supplementary measurement unit
- Invoice value
- Statistical value (only at detailed threshold)
- Person filling in
- Counterparty’s VAT identification number
When and how to make Intrastat declarations?
In Poland, the Customs Chamber in Szczecin collects Intrastat declarations. Declarations are made in electronic form, in the form of XML files. To do so, you need a PUESC account and an electronic signature.
The reporting period for Intrastat is a calendar month, during which the trader traded with other European Union countries. Declarations should always be submitted by the 10th day of the month following the month to which the declaration relates.
You do not know how to prepare and submit an Intrastat declaration or do not want to waste time on it? >> Contact us
Make also sure to check what is EORI number and how to get it.
