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Intrastat PolandRequired above thresholdsLast reviewed October 2026Intrastat in Poland: PUESC explained
Businesses in Poland whose trade in goods with other EU countries is above the statistical thresholds file an INTRASTAT declaration each month.
General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.
The obligation
INTRASTAT declaration, filed through the customs portal PUESC
Who must report
VAT taxpayers in Poland whose arrivals or dispatches of goods in the EU exceeded the basic statistical threshold in the current or the previous year.
How it works
Collect goods movements from the ERP for the month → Add commodity codes, partner countries, values and quantities → Check against the thresholds and the VAT data → Review and approve → File through the official channel
Key dates for Poland
- 2026 thresholds, arrivalsBasic: 6,000,000 PLN. Detailed: 105,000,000 PLN
- 2026 thresholds, dispatchesBasic: 2,800,000 PLN. Detailed: 148,000,000 PLN (it was 158,000,000 PLN in 2025)
- 10th of the next monthMonthly report, due no later than the 10th day of the month after the period
- Zero reportA report is still filed for a month without trade
- Electronic filingThrough PUESC, signed with a qualified, customs-certificate, trusted or personal signature
What the report contains
The report lists the goods that entered or left Poland from and to other EU countries in the month. The higher detailed threshold decides how much detail is required.
What your ERP has to deliver
Taxera needs every intra-EU goods movement of the month, with commodity code, partner country, value, quantity or net mass and the nature of the transaction, per company code. Values should agree with the invoices and the VAT data.
The process, step by step
Practical insights
- The thresholds are set each year, so check the figures for the current year.
- Partial reports are possible during the month, but together they must cover the whole month.
Common pitfalls
- Using last year's thresholds.
- Forgetting the zero report for a month without trade.
Linked obligations in Poland
Intrastat Poland: questions, answered
Official sources
Keep this guide
Download the Poland Intrastat guide as a PDF. It has the same content as this page.