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Intrastat is the EU system for reporting statistics on the movement of goods between member states. It is not a customs clearance: it covers intra-EU trade, where there is no customs border and no customs declaration. An active VAT payer whose intra-EU arrivals or dispatches exceed the annual statistical threshold must file. Because Poland sets the thresholds, check the current figure before assuming it does not apply to you.
Intrastat is not a customs clearance. That is the most common mistake
A company that starts buying goods in Germany or selling them to the Czech Republic often assumes that, with no customs border, there are no formalities. That assumption is expensive. Inside the EU single market goods move without a customs declaration and without duty, yet the member states still need data on what flows and in what quantity. Intrastat collects that data, and the duty to supply it rests on the trader, not on the authority.
The difference is fundamental. A customs declaration (clearance) concerns goods entering or leaving the EU, that is trade with third countries: the United Kingdom after Brexit, Switzerland, Norway. Intrastat concerns the movement of goods between EU states, where no clearance happens. Import machinery from Italy and you file Intrastat. Import it from the United Kingdom and you file an import customs declaration. Confuse the two worlds and you either file needless returns or skip mandatory ones and expose yourself to penalties. Who carries the liability along the chain is covered in our piece on the difference between a freight forwarder and a carrier.
Who files Intrastat and above which threshold
The Intrastat obligation falls on an active VAT payer who makes intra-EU arrivals or dispatches of goods and whose turnover exceeds the statistical threshold set for the given year. There are two thresholds, and each direction is counted separately.
- Basic threshold. Once you cross it, you file in the basic scope: the key data on the goods, without some of the additional fields.
- Detailed threshold. A higher threshold; once crossed, the return covers the full data set, including fields not required in the basic scope.
- Directions counted separately. Arrivals (goods flowing into Poland from other EU states) and dispatches (goods sent to other EU states) have their own thresholds. You may be liable in one direction only.
Arrivals and dispatches: two separate obligations
Intrastat distinguishes two flows. Arrivals are goods coming into Poland from other EU states; dispatches are goods sent from Poland to other EU states. The terminology deliberately differs from VAT: in VAT you speak of intra-Community acquisitions and supplies, in Intrastat of arrivals and dispatches, although they describe a similar movement. You calculate the threshold for each flow separately, based on the value of goods moved in the period. Returns are filed monthly, for reporting periods, through PUESC.
Why this matters for planning: a company that only buys within the EU may be liable for arrivals only; an exporter of goods to the EU that imports nothing, for dispatches only. The tax treatment of that movement, including the VAT rate on logistics services, is a separate layer, covered in our piece on VAT on international transport invoices.
What does an Intrastat return contain?
The return describes the goods so that trade statistics can be built from them. The core items you will find in every return:
- Commodity code (CN). The eight-digit Combined Nomenclature code, the same system that underlies the customs tariff. A wrong classification corrupts the statistics and gets corrected. How to establish the right code is explained in our article on the customs tariff code CN and HS.
- Net mass of the goods, usually in kilograms, and in many cases the quantity in a supplementary unit of measure.
- Value of the goods and, in the full scope, the statistical value including transport and insurance costs up to the border.
- Country of dispatch or destination within the EU and, in the full scope, the country of origin of the goods.
- Nature of transaction, delivery terms and mode of transport to the extent required for the detailed threshold.
Intrastat versus a customs declaration: a table of differences
| Feature | Intrastat | Customs declaration (clearance) |
|---|---|---|
| What it covers | trade in goods between EU states | import and export to or from non-EU countries |
| Customs border | none, single market | crossing the EU customs border |
| Purpose | intra-EU trade statistics | customs control, duty, import taxes |
| Charges | no duty, a reporting duty only | duty and import VAT on entry |
| Who files | a VAT payer above the threshold | the declarant, often via a customs agency |
| Channel in Poland | PUESC, monthly reporting | PUESC, a declaration per operation |
A hybrid model that combines import from outside the EU with VAT settlement in the country of destination is customs regime 42. It is still a clearance, not Intrastat, and it does not remove the statistical obligation once a further intra-EU movement occurs.
Penalties for a missing return
Intrastat is often taken lightly, because no duty payment attaches to it, so it looks like a formality with no consequences. That is an illusion. Failing to file on time, filing an incomplete return or one with errors is subject to the sanctions provided by law, and the authority may call for correction and completion. The risk grows with time: several missed periods are not one lapse but a series of them. Rather than wait for a summons, establish at the start of work with a new EU market whether you cross the threshold and who in the company is responsible for timely returns. Check the specific sanction amounts and the procedure for imposing them in the official rules we link to in the sources section; do not rely on figures from memory, because they change.
The OTSL role
As an international freight forwarder we operate at the seam between the two worlds: customs clearance in trade with third countries and the movement of goods inside the EU that generates the Intrastat duty. We arrange road transport between Poland, the United Kingdom, Switzerland and the rest of Europe, with warehouses in Kielce, Legnica and Milton Keynes, and we help order the paperwork so that customs and statistical data stay consistent. We do not replace a tax adviser in filling out the returns themselves, but we shape the flow of goods and documents from which that data is built. More scenarios sit in our customs clearance section and the knowledge base, and you can discuss a specific case through the contact form.
Step by step
- Calculate turnover values. Sum up the total value of your intra-EU arrivals and dispatches for the previous year or current month.
- Check statistical thresholds. Compare your figures against the current basic and detailed thresholds set by the statistical office.
- Register on PUESC. Set up an account and secure the necessary permissions to submit declarations electronically.
- Gather invoice data. Collect commodity codes, net mass, invoice values, and countries of origin or destination for all shipments.
- Submit the declaration. Send the electronic Intrastat report by the required monthly deadline following the reporting period.
Definitions
- GUS (Główny Urząd Statystyczny – Central Statistical Office): The Polish authority responsible for setting annual statistical thresholds and reporting rules for Intrastat.
- PUESC (Platform of Electronic Tax and Customs Services): The official online portal operated by the National Revenue Administration for submitting Intrastat returns.
- VAT (Value Added Tax): A consumption tax whose registered payers are required to submit Intrastat declarations once statistical thresholds are exceeded.
- EU (European Union): The economic area within which physical movement of goods is tracked via Intrastat rather than standard customs declarations.
