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 units, where value of arrivals or dispatches exceeds threshold values defined and announced by the President of the Statistics Poland.
The statistical thresholds being in force in 2023:
- basic threshold:
for arrivals 5.000.000 PLN
for dispatches 2.700.000 PLN
- detailed threshold:
for arrivals 80.000.000 PLN
for dispatches 128.000.000 PLN
An enterprise is obliged to complete INTRASTAT declaration if:
-
value of arrivals or dispatches realized 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 has exceeded for given reference year the basic threshold value established for given reference year for arrivals or dispatches. In such case PSI must 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.
An 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
Box 12 - Terms of delivery code
Box 15 - Mode of transport code
Box 20 - Statistical value in PLN
An enterprise 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) a 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.
An enterprise, for which the value of arrivals or dispatches has exceeded the detailed threshold, is required to fill in all boxes of INTRASTAT declaration.