What is an Intrastat declaration?
What is an Intrastat declaration? The Intrastat declaration is a document containing information about the CN tariff, the country of origin, the net mass of the cargo, the declared value, and the quantity of each commodity expressed in the respective measurement unit. This type of declaration is submitted each time when in the previous year an entrepreneur exceeded an amount of turnover defined by statistical thresholds. In our country, GUS is responsible for collecting statistics, and information about turnover thresholds can be found on its official website. It is worth mentioning that this type of document is submitted for a monthly period - import and export of cargo should be added separately. Why such an obligation for entrepreneurs? It is due to the fact that trade and movement of goods between countries of the European Union are subject to statistical analysis. This is essential data, which gives another important insight into the economy and allows it to outline its current picture. This is a statistical system that not all entrepreneurs are familiar with - not all are subject to it.
Who is subject to Intrastat?
Why is Intrastat not recognized by all entrepreneurs? This is because not everyone is subject to Intrastat and is obliged to submit such declarations. Currently, the obligation applies to natural persons, legal entities, and organizational units without legal personality, which are subject to VAT and trade with other European countries. Intrastat declarations must be filed as soon as the threshold set by the President of the Central Statistical Office is exceeded. You should always check the thresholds to make sure that you are not required to file an Intrastat declaration this year. Public data provided by the Central Statistical Office on its website will be helpful.
When is an entrepreneur required to file an Intrastat declaration? Every business owner or a natural person is liable for VAT at a time when one of the thresholds set by the CSO is exceeded. This applies not only to exports or imports of goods but also when monetary contributions from the current year are exceeded - even when transactions from the previous year are involved. What is worth emphasizing is that the declaration is not subject to all activities and when we exceed the export threshold we submit documents only in this respect. It is worth getting acquainted with the Intrastat system, which is an important indicator of trade exchange between our country and other European Union member.
Intrastat GUS - how does the system work?
How does the GUS Intrastat system work and what are the thresholds set by the statistical office? It is based on the collection and analysis of data from these declarations. An entrepreneur has to submit general data concerning trade exchange in transactions with another entity of a European Union country. This refers to the basic thresholds and they are:
- reporting period,
- the type of declaration,
- the code of the customs chamber where the document is filed,
- the consignee on import,
- the consignor on exportation,
- representative, when the declaration is made by him/her,
- total invoice value in Polish currency,
- total number of items,
- item number,
- description of the goods,
- country code from where the import took place,
- country code where the export took place,
- net mass,
- quantity in relevant units of measure,
- filler.
What the Intrastat declaration looks like if the taxpayer exceeds the detailed thresholds. In addition to the information listed above, he must also include:
- the total statistical value expressed in Polish zloty,
- delivery terms and conditions code,
- code of the mode of transport,
- the statistical value of the goods in Polish currency.
Such a prepared document should go to Customs Chamber, which passes collected data to Central Statistical Office. There, they are analyzed in detail, converted, and then, on their basis, new basic and detailed thresholds are established. This is a system that is only valid for some of the entrepreneurs - however, it is worth being interested in changes to the thresholds that may impose an obligation to submit this type of document to the customs office.
Where to submit the Intrastat declarations?
Where should the completed Intrastat declaration be sent? In our country, the institution that accepts applications is the Customs Chamber in Szczecin. This is the only office in the country that accepts declarations. The legislator has provided two ways to submit documents to the customs office - electronically and on paper. The paper way is done on specially prepared forms which can be found on the websites of interested institutions. The electronic way allows you to submit the application via the Internet or deliver it on an electronic medium by mail or in person. Each entity is required to submit documents by the 10th of the following month. This is not an onerous obligation. However, failure to comply with it may result in a warning and, eventually, an administrative fine of up to PLN 3,000 for each period of default. More information about Intrastat declarations can be found on CSO, Customs Chamber in Szczecin, and Ministry of Finance websites.