If information submitted by PSI is not incorrect (errors may be noticed by the enterprise or they may be detected during control of data by IT system), PSI should submit correction to previously declared information. This correction must meet accepted requirements.
Correction of INTRASTAT declaration may consist in:
Replacement of INTRASTAT declaration, causing complete replacement of previously submitted INTRASTAT declaration,
Change of certain data in a certain position or positions of INTRASTAT declaration,
Cancel of positions in INTRASTAT declaration
Addition of new positions to INTRASTAT declaration.
Correction should be made on appropriate form “INTRASTAT DECLARATION – ARRIVAL” or “INTRASTAT DECLARATION – DISPATCH” or in electronic form. Evasion from submitting corrections is subject to penal sanctions.
Correction of INTRASTAT declaration is not required in following cases:
Initially declared value in box No 19 ("Invoice value in PLN") or in box 20 ("Statistical value in PLN") would change by less than an equivalent of 1000 EUR due to correction,
Initially declared data in box 17 ("Net mass (in kg)") or in field 18 ("Quantity in supplementary unit") would change by less than 5% due to correction,
Data that would be subject to correction in boxes 10 – 18 of the declaration refer to commodity, for which in box 19 or 20 of the declaration the indicated value was equal or lower than an equivalent of 1000 EUR.
Data in boxes 1 - 9 and 21 of INTRASTAT declaration are not subject to correction.
After 2 years from the end of the calendar year, referring to reference period in which INTRASTAT declaration requiring correction was submitted, correction of such declaration should not be made.