Terms used in official statistics

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Enterprise responsible for providing information for the INTRASTAT system


Definition:

A natural person or legal entity registered as a taxpayer of a goods and service tax (VAT) in the dispatches or arrival Member State.



A natural person or legal entity registered as a taxpayer of a goods and service tax in the dispatches or arrival Member State that: - has entered into an agreement for the dispatch/arrival of goods (excluding a transport agreement), or - is involved in import/export or the storage of goods designated for dispatch/arrival, or - is the owner of goods being the subject of dispatch/arrival.


Source:
  • Act of 19 March 2004, the Customs Law
    Place of publication: (Dz. U. z 2023 r. poz. 1590, z późn. zm.)

Contact person on methodology:
GUS – Departament Handlu i Usług
e-mail:
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