System of penalties that may be applied by National Revenue Administration in case an enterprise evades from fulfilling reporting obligation
System of penalties may be applied in case an enterprise evades from fulfilling reporting obligation.
Customs administration has the right to remind a liable enterprise to submit INTRASTAT declaration or correction to already made declaration maximum three times.
In case a liable enterprise fails to submit INTRASTAT declaration or its requested correction, customs administration may impose a penalty of PLN 3 000 for one reporting period with regard to each type of trade.
The deadline to pay the fine is 14 days from the date, on which a decision on imposing fine by customs administration was delivered.