The presence of Poland in the European Community means imposing the reporting obligation on business units involved in trade with the EU Member States. This obligation consists in submitting to customs administration, in required form and manner, information on trade in commodities with the EU Member States.

The INSTASTAT system was introduced in Poland on May 1st, 2004.

Visit also web site of the Ministry of Finance at http://www.finanse.mf.gov.pl/en/intrastat

Obligatory regulations in 2026

The statistical thresholds in force in 2025 year:

basic threshold for arrivals: 6.000.000 PLN
basic threshold for dispatches: 2.800.000 PLN

detailed threshold for arrivals: 105.000.000 PLN
detailed threshold for dispatches: 158.000.000 PLN

The Prices and Services Department informs that the President of the Statistics Poland has approved the statistical thresholds for 2026 in the INTRASTAT system.

Their amount compared to 2025 has changed in the detailed threshold for dispatches.

The values of statistical thresholds in the INTRASTAT system, which apply in 2026, are as follows:   

basic threshold for arrivals: 6.000.000 PLN
basic threshold for dispatches: 2.800.000 PLN

detailed threshold for arrivals: 105.000.000 PLN
detailed threshold for dispatches: 148.000.000 PLN

Commission Implementing Regulation (EU) 2024/2522 of 23 September 2024 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 2024/2522 of 31.10.2024).

From 1 March 2017, the authority competent in matters of INTRASTAT declarations is the Director of the Tax Administration Chamber in Szczecin.

In addition, the Tax Administration Chamber in Szczecin, takes over the case of calls, reminders and procedures on the financial penalty on INTRASTAT declarations.

For more information, please visit www.zachodniopomorskie.kas.gov.pl