• Skip to the main menu
  • Skip to content
  • Skip to search
  • Skip to sitemap
Logo Statistics Poland Statistics Poland
  • Statistical Offices
    • Białystok
    • Bydgoszcz
    • Gdańsk
    • Katowice
    • Kielce
    • Krakow
    • Lublin
    • Łódź
    • Olsztyn
    • Opole
    • Poznań
    • Rzeszów
    • Szczecin
    • Warszawa
    • Wrocław
    • Zielona Góra
  • BIP
  • Contact
  • Press bureau
  • GUS on Twitter
  • Statistics Poland on Instagram
  • Polski
  • Contrast
    • Default contrast
    • Contrast black and white
    • Contrast black and yellow
    • Contrast yellow and black
Advanced search

Logo Statistics Poland

Solidarity with Ukraine
Helping Ukraine

Main menu

Menu
  • Basic data
  • Latest statistical news
  • Publications
  • Local Data Bank
  • Macroeconomic Data Bank
  • SDG
  • Knowledge Databases
  • STRATEG
  • Geostatistics portal
  • API Portal
  • TERYT
  • REGON

Breadcrumbs

Main page INTRASTATBasic information on INTRASTAT systemSystem of statistical thresholds
Menu

System of statistical thresholds

View QR Code A A A save as pdf print

According to regulations of the customs law a person liable for submission of information (PSI) within INTRASTAT system is natural or legal person, registered for VAT and trading with EU Member States.

The liability to submit information regards enterprises, where value of arrivals or dispatches exceeds threshold values defined and announced by the President of the Statistics Poland.

For year 2021 following statistical thresholds have been established:

  • basic threshold:

    for arrivals 4.000.000 PLN
    for dispatches 2.000.000 PLN
     
  • detailed threshold:
     
    for arrivals 65.000.000 PLN
    for dispatches 108.000.000 PLN


The enterprise is obliged to complete INTRASTAT declaration if:

  • value of arrivals or dispatches realized by this enterprise in the year preceding given reference year has exceeded the value of accordingly established basic threshold defined for current reference year for arrivals or dispatches.
  • value of arrivals or dispatches realized by this enterprise has exceeded for given reference year the basic threshold value established for given reference year for arrivals or dispatches. In such case PSI shell submit INTRASTAT declarations starting with an INTRASTAT declaration for reference year, in which the value of arrivals or dispatches has exceeded the value established for basic statistical threshold.

Enterprise, for which value of trade turnover with Member States falls between the value of basic threshold and the value of specific threshold, is released from filling in following boxes of the INTRASTAT declaration:

Box 7 - Total statistical value in PLN
Box12 - Terms of delivery code
Box 15 - Mode of transport code
Box 20 - Statistical value in PLN

Enterprises released from filling in boxes mentioned above in INTRASTAT declaration should leave these boxes blank. Do not put any marks in them!

If INTRASTAT declaration includes an item that is subject to inward or outward processing (arriving or dispatched for processing or after processing) liable enterprise must also fill in box 20 - "Statistical value in PLN", even when value of its arrivals/dispatches does not exceed the detailed threshold value.

Enterprise, for which the value of arrivals or dispatches has exceeded the detailed threshold, is required to fill in all boxes of INTRASTAT declaration.

  • Statistics related to COVID-19
  • Databases
  • Topics
  • Poland macroeconomic indicators
  • Journals
  • International Statistics
  • Regional Statistics
  • Experimental Statistics
  • Statistical education
  • Events
  • Statistical Offices
  • INTRASTAT
    • Basic information on INTRASTAT system
      • Introduction
      • Implications of introduction of INTRASTAT system in Poland
      • Submission of INTRASTAT declarations
      • How INTRASTAT declarations can be made?
      • Forms of declaring of data
      • Description of boxes in INTRASTAT declaration
      • Deadlines for submitting INTRASTAT declarations?
      • How to proceed in case when submitted information is incorrect?
      • System of penalties that may be applied by revenue administration in case an enterprise evades from fulfilment of reporting obligation
      • Declaring data in INTRASTAT system in behalf of PSI by declaring third party
      • System of statistical thresholds
    • Legal basis for INTRASTAT system
    • Instruction for completion and sending of INTRASTAT declarations
    • Electronic INTRASTAT declarations
    • Web page addresses/url for INTRASTAT system in EU Member States
    • INTRASTAT division in Chamber of Tax Administration
    • Index of EU member states
    • Alphabetical index of countries
    • Mode of transport codes
    • Nature of transaction codes
    • Codes of delivery terms according to incoterms 2020
    • Combined Nomenclature
    • Combined Nomenclature - self-explanatory texts (Excel file)
    • Combined Nomenclature 2021/2022 - transformation table
    • Most common mistakes in INTRASTAT declarations
  • Development Cooperation
  • Metainformation
  • Information Searching System
  • Infographics and widgets
  • Links
  • Questions and orders
  • Newsletter
up

Newsletter

Statistics Poland

Aleja Niepodległości 208
00-925 Warsaw

Office Hours: 8:15 - 16:15

Telephone Exchange:
+48 22 608 30 00

Information

Statistical Information Centre
open:
Monday - Friday 8.00 - 16.00

Data Request Form

  • Central Statistical Library
  • Polish Statistical Association
  • The  Statistical Council
  • The Government Population Council


  • Sitemap
  • RSS

European Statistical System

Copyright © 1995-2023 Statistics Poland