Value Added Tax in local language is “Podatek od towarów i usług”

Polish Intrastat returns

Frequency and due date of Intrastat returns

Like in most EU countries, Polish Intrastat returns are filed monthly. These periods always follow the calendar month.

The due date to file these returns is the 10th working day of the following month. Find here official information about the deadline. If this due date falls on a Sunday or public holiday, the date is shifted to the next working day. Saturdays are considered as working days for Intrastat purposes.

Polish Intrastat thresholds 

The following annual Intrastat thresholds apply in Poland (calendar year):

  • for arrivals PLN 6.200.000
  • for dispatches PLN 2.800.000

These are the thresholds for submitting the detailed Intrastat returns in Poland:

  • for arrivals PLN 103.000.000
  • for dispatches PLN 150.000.000

You may have a look at the overview of Intrastat thresholds 2024

These thresholds are computed annually according to the calendar year. Once the threshold is exceeded once, a calendar year needs to be a completed under the threshold in order to stop filing these returns. For example, if a company exceeds the threshold in March 2024 on arrivals, Intrastat returns for arrivals are due until December 2025. These thresholds are calculated according to the invoice value.

Specific Intrastat scenarios 

Very often, the transactions reported in the Intrastat return are standard sales from one taxable person to another. However, a number of scenarios have specific reporting requirements, so it is necessary to check the updated nature of transaction codes.

For more details, see the official Polish Intrastat manual.

Polish nil and corrective Intrastat returns

If there are no transactions to be reported in a given period, a nil Intrastat return must be filed in Poland.

You need to correct an Intrastat return in Poland in the following cases:

  • The value after the correction would change more than EUR 1,000.
  • The information reported would change more than 5% as a result of the correction.
  • You need to correct the commodity code of an entrance for a value higher than EUR 1,000 of statistical or invoice value.

These are some of the scenarios that exclude the requirement of submitting a corrective Intrastat return in Poland. The full list can be found on the official Intrastat manual.

If you need to correct an Intrastat return, the amendment may consist on:

  • Full replacement of the previous return submitted
  • Change particular data included on the previously submitted return
  • Add new entrances to the submitted return
  • Cancel any entrances from the submitted return

To correct an Intrastat return submitted you may verify that the previously submitted return was accepted on the system and include the same number of declaration.

Penalties on Intrastat returns in Poland

In case a company fails to submit an INTRASTAT return or submits it incorrectly, customs administration will send a written notice up to three times.

If the reminders are not duly attended, Customs administration may impose a penalty of PLN 3,000 for one reporting period with regard to each type of trade. The payment of the fine must be made within 10 days from the date of the decision was received.

You can find here the  information about the penalties system.

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