We inform you that it has been updated the Instruction for completion and sending of INTRASTAT declarations and deadline for submitting INTRASTAT declarations. We kindly inform that, new version of the Instruction, on the PUESC Portal in the menu "Usługi > Cło, granica i statystyka > Statystyka UE (Intrastat) > Złóż zgłoszenie INTRASTAT > Powiązane dokumenty (zalecenia, instrukcje)", a new version of the “Instructions for completing and sending INTRASTAT declarations” published as version 1.15 of July 2022 - https://puesc.gov.pl/uslugi/zloz-zgloszenie-intrastat/#POWIAZANEDOKUMENTY.
The most important change concerns the obligation to include in INTRASTAT declarations trade turnover including Intra-UE Distance Sales of Goods. This obligation applies to both entities that and do not settle VAT via the one-stop shop (OSS).
If you are registered as VAT taxpayer in Poland, after exceeding the basic threshold (with consideration the turnover including the tax base from the WSTO OSS tax declaration), you should declare all transactions that are subject to reporting obligation in INTRASTAT declarations.
The new version of the Instruction includes also the changes resulting from the amendment to the places of publication of certain legal acts.
Moreover, we kindly inform that starting from declarations for August 2022, we are returning to the obligation to submit INTRASTAT declarations by the 10th day of the month following the reporting period.
If you are obliged to submit INTRASTAT declarations, statistical data about the turnover of goods between European Union countries for August should be declared by September 10th 2022.
This obligation results from the provisions of § 4 of the Regulation of the Minister of Development and Finance of 25 November 2021 on INTRASTAT declarations (Journal of Laws of 2021 item 2258).
From 1st January 2021, the trade of goods with the United Kingdom (except of Northern Ireland), it is not subject to INTRASTAT declarations, but it is subject to customs formalities.
Northern Ireland is treated as if it were part of the EU customs territory (legal basis: Commission Regulation (EU) 2020/1470 of 12 October 2020 on the nomenclature of countries and territories for the European statistics on international trade in goods and on the geographical breakdown for other business statistics (EU OJ L 334/2 of 13.10.2020)), i.e. trade in goods with Northern Ireland should be declared in INTRASTAT declarations under the country code XI.
The Ministry of Finance has published NEWSLETTER INTRASTAT on introducing the obligation to provide information about the country of origin of goods in INTRASTAT declarations in dispatch
Temporary change of the date for submitting INTRASTAT declarations - deadline for submitting the declaration
The presence of Poland to European Community means imposing the reporting obligation on enterprises trading with EU Member States. This obligation consists in submitting to customs administration, in required form and manner, information on trade in commodities with EU Member States.
The INSTASTAT system has been enforced in Poland on May 1st, 2004.
Visit also web site of the Ministry of Finance at http://www.finanse.mf.gov.pl/en/intrastat
Regulations in 2021 year obligatory
1. In year 2021 following statistical thresholds have been established:
for arrivals 4.000.000 PLN
for dispatches 2.000.000 PLN
for arrivals 65.000.000 PLN
for dispatches 108.000.000 PLN
2. Commission Implementing Regulation (EU) 2020/1577 of 21 September 2020 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (Official Journal of the European Union No L 361/1 of 30.10.2020)
Commission Implementing Regulation (EU) 2020/2159 of 16 December 2020 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (Official Journal of the European Union No L 431/34 of 21.12.2020)
3. From 1 March 2017, the authority competent in matters of INTRASTAT declarations is the Director of the Chamber of Tax Administration in Szczecin. INTRASTAT declaration must be sent to:
Chamber of Tax Administration in Szczecin
Section of INTRASTAT
Fax: 48 91 425-16-73
Service available in English:
Phone: 48 91 425-16-54
In addition, the Chamber of Tax Administration in Szczecin, takes over the case of calls, reminders and procedures on the financial penalty on INTRASTAT declarations.
For more information, please visit www.zachodniopomorskie.kas.gov.pl