Changes to INTRASTAT thresholds in Poland for 2025 – reporting obligation for businesses

The INTRASTAT system, one of the key tools for monitoring the trade flows between Member States of the European Union, enables the collection of detailed data on trade in goods. This information serves as the basis for analyzing intra-EU trade structures and supports economic policies at the EU level.

In Poland, the INTRASTAT system is managed by the Central Statistical Office (GUS). The obligation to submit declarations applies to businesses that exceed specified trade value thresholds. The changes in statistical thresholds introduced for 2025 may affect new groups of businesses that have not been subject to this obligation so far.

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New statistical thresholds in the INTRASTAT system for 2025 in Poland

The most significant change in the 2025 statistical thresholds is the reduction of the basic threshold for imports, which means that more companies may be required to submit declarations. On the other hand, the increase in the specific thresholds highlights the growing importance of large transactions in foreign trade statistics.

Below are the details of the changes:

Threshold Type	Threshold Value (2024)	Threshold Value (2025)	Change
Basic threshold for import	PLN 6,200,000	PLN 6,000,000	-PLN 200,000
Basic threshold for export	PLN 2,800,000	PLN 2,800,000	No change
Specific threshold for import	PLN 103,000,000	PLN 105,000,000	+PLN 2,000,000
Specific threshold for export	PLN 150,000,000	PLN 158,000,000	+PLN 8,000,000

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How will the new regulations affect businesses?

The changes in statistical thresholds in Poland may have various consequences for companies:

• Lowering the basic threshold for import: a larger number of companies, especially smaller businesses, may be required to submit declarations. It will be necessary to adjust accounting and reporting systems.
• Increasing the specific thresholds: for large enterprises, the proper reporting of significant transactions becomes increasingly important. This may require the introduction of additional procedures to control trade data.

To avoid potential penalties, businesses should analyze their trade volumes and ensure they are prepared to meet the new requirements. It is also worth consulting customs advisors or experts in INTRASTAT reporting.

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Who is required to submit INTRASTAT declarations?

The obligation to submit INTRASTAT declarations does not apply to every company engaged in importing or exporting goods within the European Union. According to regulations, the reporting obligation applies to:

• natural persons,
• legal entities,
• organizational units without legal personality,

that are registered VAT payers in the country of dispatch or import and are involved in the trade in goods with EU member states.

However, for an entity to be subject to the obligation to submit INTRASTAT declarations, it must exceed the statistical thresholds, which are set each year by the President of the Central Statistical Office.

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When must an INTRASTAT declaration be submitted?

The obligation to submit an INTRASTAT declaration arises from exceeding the specified basic threshold for import or export. There are two cases in which a company becomes obliged to report:

1. Exceeding the threshold in the year preceding the reporting year

If, in the year preceding the reporting year, the value of imports or exports exceeded the basic threshold set for the current year, the company is required to submit declarations for the entire reporting year—from January to December.

Example:
If in 2024 the import value exceeds the basic threshold for 2025, the obligation to submit declarations applies from January 2025.

2. Exceeding the threshold during the reporting year

If, during the reporting year, the value of imports or exports exceeds the basic threshold, the reporting obligation starts from the month in which the threshold is exceeded.

Example:
If in June 2025 the import value exceeds the basic threshold for that year, the company must submit a declaration for June and continue reporting for the following months of the year.

In both cases, businesses should monitor their trade values and ensure timely submissions to avoid potential penalties for non-compliance.

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How to submit an INTRASTAT declaration?

INTRASTAT declarations must be submitted electronically via one of the following systems:

• PUESC – electronic form available on the portal of the Ministry of Finance,
• ist@t application in its latest version,
• Company’s own IT systems supporting the XML format for INTRASTAT declarations.

Businesses should use up-to-date tools and software versions compliant with GUS requirements to avoid errors in submissions.

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Consequences of non-compliance

Failure to submit an INTRASTAT declaration or providing incorrect data may result in financial sanctions for the business. The legal basis are provision of the Customs Act of March 19, 2004.

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Summary

The changes to INTRASTAT thresholds for 2025 will impact the obligations of many businesses engaged in intra-EU trade. It is crucial to monitor the trade values and prepare the necessary procedures to ensure compliance with regulations and avoid potential sanctions.

Recommended actions for businesses:

• Conduct an analysis of trade volumes in light of the new thresholds,
• Update reporting systems and software,
• Train personnel responsible for submitting declarations.

Early preparation for the changes will allow companies to smoothly adapt to the new requirements and mitigate risks associated with reporting non-compliance.

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If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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