Build Polish Intrastat Declaration (XML)

Skill: Convert intra-EU goods movements into a Polish Intrastat declaration

Region: Poland (Polska) Category: Government / statistics — Intrastat Does: Takes records of intra-EU goods movements and assembles the Intrastat declaration XML (arrivals — przywóz, and dispatches — wywóz) for electronic submission to the customs authority (KAS) through PUESC. Spec: KAS / PUESC Intrastat XML (current declaration structure)

Intrastat is the EU statistical declaration of physical goods movements between member states — separate from VAT, though it must be broadly consistent with intra-Community VAT figures. Filed monthly by businesses exceeding the statistical thresholds (separate basic/detailed thresholds for arrivals and dispatches, set annually). Arrivals and dispatches are separate declarations. Element names below follow the declaration structure, not a verbatim XSD.

When this applies

• A taxpayer whose intra-EU arrivals or dispatches exceed the relevant annual threshold files monthly, by roughly the 10th working day of the following month (confirm the current deadline).
• The basic vs detailed threshold determines how many fields are mandatory (detailed adds e.g. statistical value, mode of transport, delivery terms).

Structure (Intrastat → XML)

Header        period (month/year), declaration type (arrival/dispatch), version (original/correction),
              declarant + representative identification (NIP), declaration flow direction
Line items (one per commodity/partner combination):
   CN code (8-digit Combined Nomenclature)
   partner member state (country of consignment for arrivals / destination for dispatches)
   country of origin (arrivals; also dispatches per current rules)
   nature of transaction code
   net mass (kg) and/or supplementary units
   invoice value (PLN)
   statistical value (PLN) — detailed threshold
   delivery terms (Incoterms), mode of transport — detailed threshold
Footer        totals, item count

Data rules

• CN8 commodity code is mandatory and drives the supplementary unit (some goods report quantity in units other than kg); net mass in kilograms.
• Nature-of-transaction code classifies the movement (sale, return, processing, etc.) per the EU code list.
• Invoice value in PLN; statistical value (value at the Polish border, adjusting for freight/insurance per Incoterms) is required under the detailed threshold.
• Partner country is the consignment country (arrivals) / destination country (dispatches); country of origin is reported per current rules (now required for dispatches too).
• Corrections reference the original period and replace/adjust lines; nil declarations are filed when liable but no movements occurred.
• Values/quantities follow the declaration's rounding (whole kg, whole PLN typically).

Worked example (dispatch, one line — outline)

Header: period 2025-05, type=dispatch (wywóz), original, NIP=1234567890
Line:
   CN8 = 84713000  (portable computers)
   partner MS = DE (destination)
   country of origin = PL
   nature of transaction = 11 (outright sale)
   net mass = 250 kg
   invoice value = 180000 PLN
   statistical value = 181500 PLN  (border value)
   Incoterms = FCA ; mode of transport = 3 (road)
Footer: 1 item; totals

Emitted as the Intrastat XML (dispatch) and submitted via PUESC; a separate XML covers arrivals.

Validation checklist

• Liability confirmed (intra-EU arrivals/dispatches over the current threshold); basic vs detailed determined
• Separate declarations for arrivals and dispatches; period and type correct
• Each line has a valid CN8 code, partner member state, nature-of-transaction code, and net mass (kg) / supplementary units
• Invoice value (PLN); statistical value and Incoterms/transport mode included under the detailed threshold
• Country of origin reported per current rules (incl. dispatches)
• Corrections reference the original period; nil declaration filed if liable with no movements
• Submitted via PUESC by the deadline (~10th working day of the following month)

Last updated: 2026-05-31 — Intrastat thresholds, the CN nomenclature, and required fields change yearly; confirm the current thresholds, CN8 codes, field requirements, and the deadline against current KAS / PUESC (puesc.gov.pl) guidance before use.