Poland 2025 Intrastat threshold

Changes for annual threshold for reporting intra-community movements of goods

Poland is updating the Intrastat goods arrivals and dispatches reporting threshold from 1 January 2025. The changes will be:

• Arrivals: will change from PLN 6.2 million to PLN 6.0 million
• Detailed reporting for arrivals rises: PLN 103 million to PLN 105 million
• Dispatches: is unchanged at PLN 2.8 million
• Detailed reporting for dispatches rises: PLN 150 million to PLN 158 million

Read more in our Polish VAT guide.

Intrastat – EU goods movement reporting

Intrastat is the intra-EU goods movements reporting regime. It was introduced in 1993 at the time of the introduction of the Single Market and removal of customs checks and declarations between EU member states. Intrastat enables states to track the movement of goods within the EU – both arrivals (imports) and dispatches (exports). Also in an attempt to tackle VAT fraud and reduce the EU VAT Gap.

Thresholds are set relatively high to capture just the largest traders who account for the vast majority of intra-EU trade.

The basic information required includes:

• the identification number allocated to the party responsible for providing information;
• the reference period;
• the flow (arrival, dispatch);
• the commodity;
• the value of the goods;
• the quantity of the goods;
• the partner Member State;
• the nature of the transaction.

2025 EU VAT registration & Intrastat reporting threshold