In addition to VAT returns, foreign companies trading in Poland may be required to complete statistical reports, ‘Intrastat’, on the movement of goods across the national borders. This can include both sales to other companies, but also the movement of goods by the same company.
When do Polish Intrastat reports have to be completed?
If resident or non-resident companies move goods across the Polish national border to or from other EU countries, there may be a requirement to complete monthly Intrastat reporting.
Intrastat filings list the goods sent out of Polish, ‘dispatches’, as well as goods brought into Polish, ‘arrivals’. It is a system introduced at the time of the 1993 launch of the EU free trade market since customs borders and reporting were withdrawn. Intrastat does not apply if the goods are coming in from outside of Europe (‘imports’) or being sent out of the EU (‘exports’).
What are the Polish Intrastat reporting thresholds?
Intrastat returns only need to be completed once the reporting thresholds are exceeded.
The threshold for Intrastat returns in Poland for arrivals is PLN3,000,000 and dispatches is PLN2,000,000.
The thresholds for more detailed Intrastat returns are PLN42,000,000 for arrivals and PLN76,000,000 for dispatches.
Polish Intrastat thresholds (per annum)
What information is included in a Polish Intrastat filing?
Each movement of goods across the Polish national border to another EU country must be listed.
This shipment lists should include the trade classification, value, quantity, weight, commodity code and country of arrival or dispatch.
When should Polish Intrastats be filed?
Monthly Intrastats are submitted electronically through the website of the Polish Ministry of Finance within 10 days from the end of the month to which they relate.
There may be minor infringement penalties for late or incorrect filings.
Need a fiscal representative in Poland?
Non-EU businesses selling in Poland will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.
Need help with your Polish VAT compliance?
Researching Polish VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.
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