Intrastat declarations

All the entites which turnover with EU countries exceeded the following values of thresholds for years 2004 and 2005 are obliged to submit Intrastat declarations:

• basic threshold:
  • for arrivals – 300 000 PLN
  • for dispatches – 500 000 PLN
• detailed threshold:
  • for arrivals – 16 000 000 PLN
  • for dispatches – 28 000 000 PLN

• basic threshold:
  • for arrivals: 500.000 zł
  • for dispatches: 800.000 zł
• detailed threshold:
  • for arrivals: 25.000.000 zł
  • for dispatches: 43.000.000 zł

Community legislation:
Commission Regulation (EC) No 1915/2005 of 24 November 2005 amending regulation (EC) 1982/2004 with regard to the simplification of the recording of the quantity and simplifications on particular movement of goods
(Official Journal of the European Union No L307 of 25.11.2005)

National legislation:
Regulation of the Minister of Finance of 20 December 2005 r. amending the regulation on INTRASTAT declaration
(Journal of Laws No 257, position 2154)
Announcement of the President of the Central Statistical Office of 28 December 2005 on simplified procedure of declaring arrivals and dispatches of component parts for the construction of complete industrial plant or the re-use of industrial plant - Chapter 98 of Combined Nomenclature (CN)
Regulation of Prime Minister of 20 December 2005 on Combined Nomenclature (CN)