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The following national and the Community regulations are the legal basis of the INTRASTAT system:
COMMUNITY LEGISLATION:
Nomenclature:
- COMMISSION IMPLEMENTING REGULATION (EU) 2022/1998 of 20 September 2022 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 282/1 of 31.10.2022)
- COMMISSION IMPLEMENTING REGULATION (EU) 2023/248 of 1 February 2023 concerning the classification of certain goods in the Combined Nomenclature (Official Journal of the European Union No L 34/6 of 6.02.2023)
Geonomenclature:
- Commission Implementing 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 (Official Journal of the European Union No L 334/2 of 13.10.2020)
NATIONAL LEGISLATION:
Detailed rules of operating of INTRASTAT system (documents in Polish only):
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Regulation of the Minister of Development and Finance of 15 November 2016 on INTRASTAT declarations
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Regulation of the Minister of Development and Finance of 15 February 2017 amending the regulation on INTRASTAT declarations
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Announcement of The Minister of Finance of 6 February 2018 on the consolidated text of the Regulation of the Minister of Economic Development and Finance regarding INTRASTAT declarations
Reporting obligation:
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The Act – Customs Law of 19 March 2004 (Chapter 8 – Recording and statistics of trade between EU Member Countries) (Journal of Laws 2016, position 1880 of 31.10.2016)