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

Last updated: 10 August 2026

An INTRASTAT declaration is filed electronically via the PUESC platform, monthly, by the 10th day of the month following the reporting period. It covers all intra-EU arrivals or dispatches of goods in a given month.

Sending the file, however, is the tail end of the process. The real work — and the real risk — sits in what happens before: the data, the goods classification and the corrections. Below is what carrying INTRASTAT actually involves, so you can decide deliberately whether you want to keep it in-house.

Deadline: the 10th of the month

The declaration for July is due by 10 August. The deadline applies to every month in which the obligation exists — including months with no transactions (a nil declaration is filed then).

The formal side: before the system accepts a first filing

Filing requires completing several registration stages on PUESC beforehand — for the person, for the company, and for the link between them. These are one-time formalities, but they stretch over time and have traps of their own; first-timers usually spend more time on them than on the first declaration itself.

The company does not have to file itself — a representative can file under a power of attorney. In the intrafakt.pl model that is the only formality on your side: you sign the power of attorney, and we take over the rest of the registration puzzle.

The work that comes back every month

Formalities aside, the same data work must be done every month — and it is what decides whether the declaration is correct:

Complete invoice data — every EU invoice of the period, broken into line items, corrections included. A missed invoice understates the declaration, which sooner or later diverges from the VAT-UE data.
Classification of every product in the Combined Nomenclature (CN) — thousands of codes, and a wrong choice repeats in every following month.
Currency conversion and aggregation — foreign-currency values must be converted under the applicable rules and the lines summed correctly.
Corrections and returns — correction invoices must be settled in the right period with the right sign; this is the most common source of silent errors.
Watching the deadline — including in months with no transactions, when the nil declaration is easiest to forget.

The costliest errors are silent

A flawed declaration goes through the system exactly like a correct one — the problem surfaces only when the authority cross-checks filings against VAT-UE data and demands corrections, often for many months at once. Unhandled demands end in a penalty of PLN 3,000 per period.

What this means for the company

Handling INTRASTAT in-house requires someone who knows the CN nomenclature, understands reporting-period rules and PUESC — and who finds the time for it every month, right around the accounting close. With that comes responsibility for every error that surfaces months later.

Which is why a large share of obligated companies do not run this process themselves, but hand it to a specialised provider — exactly as they do with accounting or payroll.

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.

Create an account and see the panel See pricing

What it looks like with intrafakt.pl

One thing remains on your side: delivering the invoices once a month — as a file from your accounting system (e.g. from Subiekt GT or from WAPRO Mag), or via an automatic connection to your invoicing software.

Goods classification, the CN code registry, conversions, corrections and on-time filing in PUESC are run by us, under a power of attorney, with responsibility for the proper and timely performance of the service on the terms of the cooperation agreement. The INTRASTAT handling subscription starts from PLN 349 net per month, and you can create a free account to preview the panel.

Frequently asked questions

When is the INTRASTAT declaration due?

By the 10th day of the month following the reporting period — the July declaration is due by 10 August.

Can the declaration be filed on paper?

No — INTRASTAT declarations are filed electronically via the PUESC platform.

Is a separate declaration filed for each invoice?

No. The declaration is monthly and aggregate — it covers all intra-EU transactions of the month, separately for arrivals and dispatches.

Can the filing be outsourced?

Yes — a representative can file under a power of attorney. With intrafakt.pl it works as a subscription: you deliver the invoices, we run the whole process and answer for its correctness.