INTRASTAT is the system for collecting statistics on trade in Community goods between EU member states, both arrivals and deliveries, which are not covered by a customs declaration. INTRASTAT declarations are submitted to help gather valuable intra-EU trade statistics. The statistical requirements are dependent on whether the total value of purchases or imports (Arrivals) and/or sales or exports (Dispatches) exceeds annually revised legal exemption thresholds.
What is e-INTRASTAT and who is it for?
e-INTRASTAT is an online service that enables the customers of the Polish Customs (companies, single proprietors) to meet their statistical obligations to report on intra-Community deliveries and acquisitions electronically.
The delivery of the service is supported by the following IT component systems completed under Poland's e-Customs initiative:
- ECIP/SEAP PL
- Automated Import System/INTRASTAT
- Reference Data Base PL/UE
- Public Key Infrastructure system PKI
- to enhance the effective compliance with the statistical obligations required of traders who supply and purchase goods in intra-EU trade;
- to improve the quality of statistical data by notifying the submitters of the irregularities detected in INTRASTAT declarations at different stages of processing by sending feedback error messages;
- to enable Polish Customs to collect high quality statistical data on intra-Community trade as a vital source of economic, trade and planning information for submission to Poland's Central Statistics Office and the Eurostat.
In Poland, the competent administrative authority for INTRASTAT declarations, including the issuance of summons and reminders and the execution of penalty proceedings is the Director of the Customs Chamber in Szczecin, and all INTRASTAT-related matters are dealt with by the local INTRASTAT Department.
What goods are subject to INTRASTAT statistical declarations?
INTRASTAT declarations cover the physical movement of Community goods between the member states, e.g. the information on the Community goods sent from Germany directly to Poland must be declared to the INTRASTAT in both these countries. The movement of goods from one member state to the other is subject to registration in the INTRASTAT system also when the commodities cross the external borders of the EU. For instance, the goods dispatched from Germany to Italy via Switzerland without re-packing or unloading, must be registered in the INTRASTAT system in both Germany and Italy. However, not all trade transactions must be declared for INTRASTAT purposes. With a view to reducing the statistical burdens on companies, the businesses who supply or purchase goods within the EU with the total value below the statistical exemption thresholds stipulated by law do not need to declare their transactions in the INTRASTAT. Besides, exempt from INTRASTAT obligations is also trade in goods specified in separate national or Community regulations.
In Poland, the so-called statistical thresholds set for a calendar year and expressed as turnover in goods sold and goods bought within the EU, respectively, are published in the form of the Regulation of the Council of Ministers. The thresholds are published early enough so that businesses may be aware of the INTRASTAT statistical requirements for the upcoming year well in advance.
There are two types of the turnover thresholds for inbound and outbound trade:
- basic threshold and
- specific threshold.
The traders who exceed any of the basic thresholds but do not reach the specific threshold for a given year are obliged to submit the basic scope of INTRASTAT statistical information. The statistical obligations apply separately to the sales and purchases, e.g. when a business exceeds the threshold for arrivals of goods, but not for dispatches, the trader only has to file INTRASTAT declaration for the goods arriving.
The specific thresholds for the arrivals and dispatches are significantly higher than the basic thresholds. The traders who have high turnovers with the EU states, exceeding the specific turnover thresholds, are obliged to submit more detailed information on their transactions.
When to submit an Intrastat return
The reporting period is the calendar month in which the goods have physically left or entered the territory of a member state. The INTRASTAT return has to be submitted no later than on the 10th day of the month following the month for which a business is reporting transactions. If the 10th day falls on Sunday or a public holiday, the time-limit expires on the first working day following the work-free day. Traders are also allowed to provide partial INTRASTAT returns for a reference period provided that the aggregate value of partial INTRASTAT returns equals the turnover for the entire reported period.
Penalties for late submission
The due date for submitting the INTRASTAT declaration must be strictly complied with. Non-compliance with the INTRASTAT reporting obligations by the due date carries a penalty of a severe administrative fine.