Received an INTRASTAT filing demand? Here's what to do
Last updated: 10 August 2026
If your company received a letter from the Tax Administration Chamber (Izba Administracji Skarbowej) in Szczecin demanding an INTRASTAT declaration, the administration's data shows your company crossed a statistical threshold and has an unmet reporting obligation. It is not a fine yet — but the clock is running: after at most three reminders the authority may impose a penalty of PLN 3,000 per reporting period.
The good news: the situation is entirely fixable. Below we explain where the demand came from, what exactly is at stake, and how to close the matter step by step — yourself, or by handing it to us.
Why did I receive the demand?
INTRASTAT matters for all of Poland are handled by a single authority: the Director of the Tax Administration Chamber in Szczecin. That is why the letter comes from Szczecin regardless of where the company is based.
The administration is not guessing. It sees your intra-EU turnover in EC Sales/Purchase (VAT-UE) returns — if the total of intra-Community acquisitions or supplies crossed an INTRASTAT statistical threshold and no declarations were filed for a period, the system flags it and a reminder goes out.
The demand usually names specific reporting periods (months) and the direction — arrivals, dispatches or both. This matters: the obligation is assessed separately for each direction.
How much time do I have?
The number of reminders cannot exceed three. After the third ineffective reminder the authority may impose, by decision, a penalty of PLN 3,000 per reporting period — with several overdue months and two directions the amounts add up quickly. Details in our article on INTRASTAT penalties.
What to do, step by step
- 1
Read exactly what the demand covers
Identify the reporting periods and the direction (arrivals/dispatches). Note the response deadline stated in the letter — it sets the pace for everything else.
- 2
Verify your obligation
Check your intra-EU supply and acquisition totals in VAT-UE returns for the previous and current year against the statistical thresholds. The obligation may have arisen mid-year, from the month the threshold was crossed.
- 3
Gather the invoices for the named periods
You need all EU invoices — sales and/or purchases — broken down to line items, including corrections. Declarations are built from them.
- 4
Prepare and file the overdue declarations
Each overdue month is a separate declaration: items must be classified with CN codes, currencies converted, aggregated and filed electronically via PUESC. What that process really involves →
- 5
Reply to the authority on time
After filing, reply briefly to the demand citing the declaration reference numbers. The matter closes without a penalty.
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.
Filing carelessly can be worse than filing late
Declarations prepared in a rush are the most common source of wrong CN codes, items booked to the wrong periods and missed corrections. A flawed filing does not close the case — the authority can demand a correction, and failing to correct after reminders carries the same penalty as not filing at all.
We can take this over entirely
intrafakt.pl files INTRASTAT declarations for companies every month — including overdue ones. You hand us the invoices (a file from your accounting system or an API connection), and we prepare the declarations, classify the goods, handle corrections and file with PUESC under a power of attorney. We answer for the proper and timely performance of the service, on the terms of the cooperation agreement.
An overdue month is priced as a backlog service the same as a current one: the plan rate matching that month's invoice count, from PLN 349 net. Ongoing service is an INTRASTAT handling subscription, from PLN 349 net per month.
Frequently asked questions
Can I ignore the demand?
No. After at most three reminders the authority may impose PLN 3,000 per overdue reporting period — by decision, payable within 14 days. Paying the penalty does not remove the obligation to file.
Why did the letter come from Szczecin when my company is elsewhere?
The Director of the Tax Administration Chamber in Szczecin is the competent INTRASTAT authority for all of Poland. All reminders, demands and decisions in these matters come from there.
If I file after the demand, will I still be fined?
A penalty can only be imposed after three ineffective reminders. If you file complete, correct declarations within the deadline stated in the demand, the matter as a rule ends without a penalty.
What does it cost to have intrafakt.pl handle the overdue filings?
An overdue month costs the same as a current one: the plan rate matching that month's invoice count, from PLN 349 net. We quote the backlog immediately once we see the number of periods and invoices.
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.