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Good to know The President of the Central Statistical Office has approved the statistical thresholds in the INTRASTAT system for 2026.

The President of the Central Statistical Office has approved the statistical thresholds in the INTRASTAT system for 2026.

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The specific threshold for dispatches has changed compared to 2025.

Comparison of thresholds in 2025 and 2026 


​
​2025
​2026
​​basic threshold
arrivals
6 000 000 zloty
​6 000 000 zloty
dispatches
​2 800 000 zloty
​2 800 000 zloty
specific threshold​​​​ ​
​arrivals
​105 000 000 zloty
​105 000 000 zloty
​dispatches
​158 000 000 zloty
​148 000 000 zloty

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When to submit INTRASTAT declarations

INTRASTAT declarations must be submitted by entities trading in goods between EU Member States. The notification obligation applies to those who exceed the announced statistical thresholds for arrivals and dispatches. 

The reporting period is the calendar month in which the goods are dispatched or arrive. INTRASTAT declarations for a reporting period must be submitted no later than the 10th day of the month following the reporting period to which the declaration refers.​

Sanctions

If an entity fails to submit the INTRASTAT declaration or submits a wrong declaration, the customs office may impose a fine of up to 3,000 zloty for one reporting period for every type of transaction.

If you do not know how to prepare and submit your INTRASTAT declaration, contact us. 

Author: Tadeusz Piekłowski
7 January 2026 ​

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Tadeusz Piekłowski

Customs agent (Poland)

Senior Associate

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