INTRASTAT knowledge base

Practical answers to the questions companies ask when the INTRASTAT obligation appears: official demands, penalties, thresholds and monthly declarations.

Received an INTRASTAT filing demand? Here's what to do

Received a reminder from the Szczecin Tax Administration Chamber about INTRASTAT? We explain where it came from, how much time you have, what the penalty is and how to file the overdue declarations step by step.

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The penalty for missing INTRASTAT declarations: how much, and how to avoid it

The penalty for a missing INTRASTAT declaration is PLN 3,000 per reporting period, imposed after three reminders. We explain the mechanism under art. 101 of the Customs Law, how arrears accumulate and how to zero the risk.

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INTRASTAT thresholds 2026: basic and detailed

Polish INTRASTAT statistical thresholds for 2026: basic PLN 6,000,000 (arrivals) and PLN 2,800,000 (dispatches), detailed PLN 105,000,000 and PLN 148,000,000. When the obligation arises and what changes above the detailed threshold.

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How is an INTRASTAT declaration filed, and what does it take?

INTRASTAT declarations are filed electronically via PUESC, monthly by the 10th. We look at what handling the filings in-house really involves, and why many companies hand the process over from day one.

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INTRASTAT from Subiekt GT / nexo: declarations from an EDI++ (.epp) file

How to handle INTRASTAT monthly when your sales run in Subiekt GT or nexo: export EDI++ (.epp) via the Communication module, upload the file, and the declaration is filed in PUESC. No manual re-typing of invoices.

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INTRASTAT from WAPRO Mag: declarations from a monthly CSV export

How to handle INTRASTAT when sales run in WAPRO Mag: a monthly export of the sales/purchase register to CSV or Excel, uploaded to intrafakt.pl, and the declaration is filed in PUESC.

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Correcting an INTRASTAT declaration: when it's required and what's at stake

Goods returns, price-change credit notes, a wrong CN code: we explain when an INTRASTAT declaration must be corrected, how a correction differs from a replacement filing, and what getting it wrong costs, up to PLN 3,000 per period after a demand.

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Prefer to hand it over?

INTRASTAT without the risk and without your time

intrafakt.pl takes over the INTRASTAT obligation end to end and answers for the proper performance of the service on the terms of the cooperation agreement. A trial account shows the panel on sample data, no commitment.