Intrastat Threshold for 2026 period in Poland

For the 2026 reference year, the Central Statistical Office in Poland has established specific thresholds for Intrastat reporting. These thresholds determine whether a business is required to submit statistical declarations for the movement of goods between Poland and other EU member states.

Intrastat Thresholds for 2026
The 2026 thresholds remain largely consistent with 2025, with a notable adjustment to the detailed threshold for dispatches (exports):

                                             Basic                                                 Detailed

Arrivées                             PLN 6,000,000                PLN 105,000,000

Dépêches                      PLN 2,800,000                PLN 148,000,000 (from PLN 158,000,000)

Key Compliance Obligations

– Businesses must begin filing Intrastat declarations if their cumulative value of trade in the current year exceeds these thresholds, or if they exceeded them in the previous year (2025).

– Basic reporting: Requires standard data such as commodity codes, country of origin/destination, and net mass.

– Detailed reporting: Exceeding this higher limit requires additional data, such as the value of the goods and delivery terms (Incoterms).

– Deadlines: Declarations must be submitted to the Customs Administration by the 10th day of the month following the reporting period.