INTRASTAT thresholds 2026: basic and detailed
Last updated: 10 August 2026
The INTRASTAT statistical thresholds for 2026, announced by Statistics Poland (GUS), are: basic threshold PLN 6,000,000 for arrivals and PLN 2,800,000 for dispatches, and detailed threshold PLN 105,000,000 for arrivals and PLN 148,000,000 for dispatches.
Crossing the basic threshold creates the obligation to file monthly INTRASTAT declarations. Crossing the detailed threshold expands the scope of the data that must be reported. The full rules are below.
INTRASTAT statistical thresholds 2026
| Threshold | Arrivals | Dispatches |
|---|---|---|
| Basic | PLN 6,000,000 | PLN 2,800,000 |
| Detailed | PLN 105,000,000 | PLN 148,000,000 |
Thresholds are announced yearly by GUS and apply for the reporting year. Versus 2025, the detailed dispatch threshold changed. The values refer to the total invoice value of intra-EU turnover, counted separately for arrivals and dispatches.
Check whether you have an INTRASTAT obligation
Enter the annual net value of your intra-EU turnover in PLN — for the year in which the threshold was (or may have been) exceeded: last year if you tick the option below, otherwise the current year. The obligation is assessed separately for each direction, against the 2026 thresholds.
Ticked: enter last year's values above — the result shows an obligation covering the whole current year. Unticked: enter this year's values.
Arrivals
Enter an amount to see the result.
Dispatches
Enter an amount to see the result.
2026 thresholds per the GUS announcement. This checker is for guidance only.
When the reporting obligation arises
The obligation is assessed separately for each direction — a company can be obligated only for arrivals, only for dispatches, or both.
If turnover crossed the basic threshold in the previous year, the company files declarations for the entire current year — starting from January.
If the threshold is crossed during the year, the obligation starts with the month of the crossing — the first declaration covers that month. This is why many companies first learn of the obligation from a demand letter from the Tax Administration Chamber, months after arrears started building.
What the detailed threshold changes
Companies between the basic and detailed threshold file basic-scope declarations — without statistical value, delivery terms or transport mode.
Above the detailed threshold, each line must additionally carry the statistical value, delivery terms (Incoterms) and transport mode. That is materially more work per invoice — and more room for error, because the statistical value requires adjusting the invoice value for transport and insurance costs to the border.
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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.
How to check whether you cross a threshold
- 1
Total your intra-EU supplies and acquisitions from VAT-UE returns
The total of intra-Community supplies is your dispatch turnover; acquisitions are your arrivals. Count the previous year and the current year-to-date separately.
- 2
Compare against the thresholds
Compare each direction against its basic threshold (PLN 6,000,000 arrivals / PLN 2,800,000 dispatches). Crossing in either year means the obligation applies.
- 3
Establish since when
Crossed in the previous year → obligated from January. Crossed mid-year → obligated from the month of crossing. Overdue months must be caught up — the rules and costs are covered under INTRASTAT penalties. If the obligation has just arisen, you can hand the monthly filings straight over to our INTRASTAT service.
Frequently asked questions
Are thresholds counted on net or gross values?
Thresholds refer to the invoice value of intra-EU turnover — in practice the amounts reported in VAT-UE returns (supplies and acquisitions), excluding VAT.
Do arrivals and dispatches count together?
No — each direction is assessed separately against its own threshold. You can be obligated in only one direction.
I crossed the threshold in May. From when do I file?
From the month of the crossing — the first declaration covers May and is due by 10 June. Earlier months of that year are not reportable unless the threshold was crossed in the previous year.
When does the obligation end?
When turnover in both the previous and the current year stays below the basic threshold for the given direction. In practice that means at least a full year of reporting after the year the threshold was crossed.
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.