The Public Statistics Act is the basic legal act that regulates functioning of the statistics system in Poland.
The following national regulations govern INTRASTAT reporting:
Statistical bodies in Poland that conduct INTRASTAT statistical research:
The body responsible for statistics:
Types of statistics
Polish public statistical bodies collect social and economic statistical data. This information is collected from businesses and institutions that are listed in the REGON register (National Official Business Register - REGON).
The following constitute the legal basis for conducting research and data collection:
The reporting requirements are determined by the type of business activity, as defined in the Polish Classification of Activity 2007 and the number of employees.
Businesses that trade with EU countries, irrespective of the form of payment, are required to send information to the Intrastat system. In order to limit the number of entities that are required to submit data, a system of statistical thresholds has been introduced. The basic threshold sets the value above which a given entity is required to submit an Intrastat declaration, whereas a detailed threshold sets the value above which an Intrastat declaration must contain complete information.
Information for the Extrastat system, namely statistical data on trade with non-EU countries, comes from customs documentation and the customs information system.
Availability of statistical data
Central Statistical Office makes research results available in the form of: releases and announcements, initial results, macroeconomic indicators, publications and databases.
Submission of statistical data
The scope of the information obtained for the purpose of public statistics is defined in the Annex to the Regulation of the Prime Minister concerning sample reporting forms, instructions on how to complete them, and sample statistical questionnaires and surveys used in statistical research and established in the statistical research programme on public statistics.
Since 1 January 2009, all businesses are required to send statistical data over the Internet. Electronic forms and information about how to use the reporting portal, including access, are available on the Reporting Portal of the Central Statistical Office.
At their justified request businesses that employ five or fewer people can send statistical data in writing (hardcopy).
INTRASTAT declaration forms and instructions how to complete them can be found in the Regulation of the Minister of Finance.
Declarations can be submitted either in writing as a hardcopy or in an electronic form. They should be submitted by the 10th day of the month following a reporting month.
The Central Statistical Office keeps the National Official Business Register (REGON).
Statistical services enable national businesses that hold a secure electronic signature to submit applications for entry into, making changes in the entry or deleting entities from the REGON register over the Internet through the eREGON system.