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INTRASTAT declarations - definition

The INTRASTAT system is a system for collection and compiling of statistics relating to the trading of goods between Member States of the European Union. It does not apply to trading of services. Services are covered by INTRASTAT only where they form part of the value of the goods, such as freight or insurance charges.

The INTRASTAT system was introduced on 1 January 1993 when the European Single Market was established. Within the Single Market goods circulate freely, without customs formalities on the internal borders.

The data necessary for compiling of statistics relating to the trading of goods between Member States are collected directly from the consignors and consignees. Applied methods and techniques ensure that data are exhaustive, reliable and up to date, without too much burden on small and medium-sized enterprises. Data for the system of statistics relating to the trading of goods by the Community and its Member States with non-member countries (so called EXTRASTAT system) are collected through the Single Administrative document (SAD). SAD is used primarily for customs purposes in order to ensure that the measures set up by the Community Customs Code are applied, the use for statistics is its secondary function.

The INTRASTAT system is linked with system of value added tax (VAT system0. The tax authorities provide the competent national authority responsible for the INTRASTAT with a information allowing to monitor the population of intra-Community traders and roughly verify the statistical data collected.

The INTRASTAT system is used not only for collecting data but also as a tool for analysing and further processing of all the information gathered. Moreover, all acquired data are controlled in terms of their accuracy - they are compared with information provided by companies in their VAT declarations.

Poland's accession to the European Union requires establishment of an efficient system collecting information on trade with the EU Member States. INTRASTAT will be such a new system operating in Polish administration since the 1st of May 2004. Therefore, enterprises trading with the EU Member States will be required to provide information for the INTRASTAT. At the same time, the existing Polish system of foreign trade statistics will be changed and it will relate only to trade with non-Member States.

Not all the companies trading with other EU Member States will be obliged to submit INTRASTAT declarations. These will be only companies that will be VAT-payers and whose turnover with other Member States will exceed certain statistical threshold value.

If the company's internal EU turnover exceeds this, so called, assimilation threshold, it will be obliged to submit information to the INTRASTAT. From that moment until the end of the following year, a company will have to submit a monthly INTRASTAT declaration (even if their turnover will lower below the aforementioned threshold).

Moreover, among the aforementioned enterprises there will be a group obliged to present more detailed information concerning their intra-EU trade. These will be those companies whose turnover will exceed, so called specific threshold.

All these thresholds will be specified each year by the Polish Central Statistical Office. They will be published in advance so that companies will be able to take them into consideration when trading with the EU Member States.

There will be separate statistical thresholds for dispatches and arrivals transactions. There will also be two separate declaration forms. Thus, all companies who will exceed the dispatch threshold will be obliged to submit dispatch INTRASTAT declaration and those who will overcome the arrival threshold will be obliged to submit arrival INTRASTAT declaration. Consequently those who will overcome both statistical thresholds will have to submit both declarations.

It must be underlined that those responsible for submitting INTRASTAT declarations that will not fulfil their duty correctly, will face a possibility of being subject to a financial penalty.

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For more information see: (a lot of information about INTRASTAT)

Customs Agency CEL-SAD help Your firm fill in the INTRASTAT declarations corectly.

1. Authorization - Intrastat
2. Statement - Intrastat