INTRASTAT is a statistical system that allows the collection of data on the movement of goods between the countries of the European Union. Intra-Community acquisition of goods, intra-Community supply of goods and mail order within the territory of the country are subject to declaration. However, domestic transactions are not subject to the declaration requirement. Check who is obliged to make a declaration and when.
Who is subject to the declaration obligation?
Not every trader who delivers goods across the European Union is obliged to submit statistical data to the INTRASTAT system. According to the regulations, the obligation to report lies with:
- natural person;
- legal person;
- an organisational unit without legal personality.
The above applies to VAT-registered taxpayers in the country of dispatch or purchase who are involved in trade in goods with EU Member States that:
- have entered into a contract, other than a contract of carriage, which results in the dispatch/supply of goods; or
- in the absence of such a contract, to dispatch/deliver or procure the goods, or
- in the absence of such a contract, are in possession of the goods which are the subject of the dispatch/delivery.
In addition, in order for the above taxpayer to be required to submit data to the INTRASTAT system, it must exceed statistical thresholds set each year by the President of the Central Statistical Office.
Statistical thresholds in 2021
The thresholds in force in the current year were introduced by the Regulation of the Council of Ministers on the Programme of Public Statistical Surveys.
Since January 2021, the following thresholds for intra-Community acquisitions of goods apply:
- basic threshold: PLN 4 000 000;
- specific threshold: PLN 65 000 000.
Since the beginning of 2021, the statistical thresholds for intra-Community supplies of goods have been:
- basic threshold: PLN 2 000 000;
- specific threshold: PLN 108 000 000.
Statistical thresholds and the obligation to submit INTRASTAT declarations
Taxpayers are obliged to submit INTRASTAT declarations if the value of intra-Community acquisitions or supplies made in a year preceding the current reporting year or in the current reporting year exceeds the value of a specific threshold for intra-Community acquisitions or supplies.
If the statistical thresholds are exceeded in the previous year, the obliged person must submit the declaration from the first to the last month of the current reporting year.
If the statistical thresholds are exceeded in the current year, the obliged person must submit a declaration from the period in which the statistical threshold is exceeded.
If the above conditions are not met, the reporting obligation expires. This means that taxpayers who do not exceed the above thresholds in a given period are not obliged to file INTRASTAT returns.
What data should be provided in the INTRASTAT declaration?
The INTRASTAT declaration requires the following data, among others:
- Country of dispatch or destination of the goods;
- Transaction type code;
- CN code of the goods;
- Net weight in kg;
- Invoice value in PLN.
How and when should I provide the required data?
The office responsible for submitting data under the INTRASTAT system is the Customs Chamber in Szczecin. Declarations are accepted only in electronic form and require prior registration on the Customs Electronic Services Platform (PUESC) and obtaining an EORI (Economic Operator’s Registration and Identification) number.
The declaration for a given reporting period, i.e. for a given month, must be made no later than the 10th of the month following the reporting month.
Penalties for non-compliance with the reporting obligation
Failure to comply with the reporting obligation may result in a fine of PLN 3000 for each reporting period not reported. The penalty is imposed by resolution after three previous warnings.
Proper procedures protect against penalties
Proper verification of whether a given company is obliged to submit INTRASTAT declarations and correct fulfilment of the obligations make it possible to avoid penalties. We therefore recommend that you contact the VAT department of VON ZANTHIER & SCHULZ – we will check whether you are obliged to submit INTRASTAT declarations. If required, we will assist you with the registration and submission of the monthly returns.
Author:
Aleksandra Philips, LL.B., VAT Specialist