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SYSTEM OF PENALTIES THAT MAY BE APPLIED BY CUSTOMS ADMINISTRATION IN CASE AN ENTERPRISE EVADES FROM FULFILMENT OF REPORTING OBLIGATION

In case a liable enterprise fails to submit INTRASTAT declaration or submits it incorrectly, customs administration has the right remind it three times with a written notice.

Liable enterprise, which despite a triple reminder fails to submit INTRASTAT declaration or suitable declaration correction requested by the reminder shall be subject to a penalty imposed by a customs administration of PLN 3 000 for one reporting period with regard to each type of trade.

The deadline for payment of the fine mentioned above is 10 days from the date, on which a decision on imposing fine by customs administration was delivered.

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