Trade
exchange
with
the
EU
countries
requires
the
submision
of
the
INTRASTAT
applications. The
value
of
statistical
threshholds
are
specified
at
levels
different
for
imports
and
exports. Two
statistical
threshholds
are
distinguished:
-
basic threshhold - the first statistical threshhold; exceeding this threshhold a reporting obligation within the INTRASTAT system. The company that has crossed this turn-over threshhold becoms automatically obliged to submit the INTRASTAT declaration, effective from the month the threshhold was exceeded.
-
detailed threshhold - specified at a remarkably higher level than the basic threshhold. Exceeding it puts a legal obligation to submit more detailed INTRASTAT declarations (more detailed data required, e.g. additional transaction costs).
ATTENTION!
Companies
whose
commodities
exchange
value
with
EU
countries
do
not
exceed
the
assimilation
threshholds
within
the
reporting
year
or
within
the
year
before
the
reporting
year,
are
exempt
from
the
obligation
to
submit
the
data
for
the
INTRASTAT
system.
The
following
statistical
threshold
levels
have
been
specified
for
2006:
in
imports:
-basic:
500'000 PLN
-detailed:
25'000'000 PLN
in
exports:
-basic:
800'000 PLN
-detailed:
43'000'000 PLN
