The Freedom of Business Act lays down the obligations of companies that want to sell goods in Poland. Under the Act, retailers are obliged to place the following information on the goods packaging, labels, etc. in the Polish language:
- company name and address;
- product description.
The Compliance Assessment System Act removes technical barriers to trade and facilitates sales. According to Article 12 of the Act, a product with CE marking is considered compliant with the requirements set out in the regulations in force. The Act also regulates matters related to the system of control of goods placed on the market.
The Standardisation Act sets out the objectives and guidelines for standardisation.
The General Product Safety Directive and the Consumer Sales Directive place additional obligations on producers in respect of information on products in the Polish language.
Basic information on excise duty is given below:
Conducting business activity does not require holding of a tax identification number while in case of intra community transactions, the company shall register as a EU VAT payer.
Submission of statistical data
The obligation of providing information about the completed import and export of goods between Poland and other EU member states shall be fulfilled by those entrepreneurs (persons obliged) who achieved certain turnover values determined for a given reporting year and announced in the regulation of the Council of Ministers regarding the scheme of public statistic research applicable in a given year. These values are the so-called statistical thresholds. The statistical thresholds are determined separately for import and export of goods. They are published well in advance so that every company could state whether and to what extent it shall be subject to the obligation of submitting the INTRASTAT declaration.
A physical flow of community goods from one member state to another member state is subject to registering in the INTRASTAT system.
The INTRASTAT reports for a given reporting period shall be submitted no later than by the 10th day of the month following the reporting month.
The INTRASTAT reports shall be submitted electronically in the form of an XML file compliant with the specification of electronic INTRASTAT reports. Submitting of the report in writing (hard copy) is only allowed in justified cases upon prior informing of the customs authority.
In order to facilitate the creation of electronic reports to persons obliged, a free-of-charge software (ist@t2) is available at the website of the Ministry of Finance which can be used for generating the INTRASTAT reports in a required file format.
The applicable customs authority with regard to the INTRASTAT reports is the Director of the Customs Chamber in Szczecin. At the same time, all matters related to submitting the INTRASTAT report shall be handled by the INTRASTAT department of the Customs Chamber in Szczecin.
More information about the INTRASTAT reports can be found on the website of the Ministry of Finance or on the website of the Customs Chamber in Szczecin.