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.