We use cookies to personalise the website and offer you the greatest added value. They are, among other purposes, used to analyse visitor usage in order to improve the website for you. By using this website, you agree to their use. Further information can be found in our data privacy statement.

Thresholds applicable to INTRASTAT declarations in 2023


by ​Tadeusz Piekłowski

20 December 2022

The President of the Central Statistical Office approved on 7 December 2022 the statistical thresholds in the INTRASTAT system for 2023.

Compared to 2022, both basic and specific thresholds for imports and exports changed.  

The thresholds tarting from 01/01/2023

1. Basic threshold: 
  • for import: 5,000,000 zloty
  • for export: 2,700,000 zloty
2. Specific threshold: 
  • for import: 5,000,000 zloty
  • for export: 128,000,000 zloty

When to submit INTRASTAT declarations

The 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 imports or exports. 

The reporting period is the calendar month in which the goods are imported or exported. The INTRASTAT declarations for a given reporting period must be filed not later than by the 10th day of the month following the reporting period to which the declaration refers.


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 thousand zloty for one reporting period for every type of transaction.
If you do not know how to prepare and submit the INTRASTAT declaration, please contact us. 


Contact Person Picture

Tadeusz Piekłowski

Customs agent (Poland)

Senior Associate

Send inquiry


Deutschland Weltweit Search Menu