Główny Urząd Statystyczny

Current legal basis for INTRASTAT system comprises from the following national and Community regulations.

Notice: New regulations on INTRASTAT system have been enforced.


COMMUNITY LEGISLATION:

1. Basic regulation:
   
   Regulation (EC) No 638/2004 of the European Parliament and of the Council of 31 March 2004 on Community statistics relating to the trading of goods between Member States and repealing Council Regulation (EEC) No 3330/91
   (Official Journal of the European Union No L 102 of 07.04.2004)
   
   
   Regulation (EC) No 222/2009 of the European Parliament and of the Council of 11 March 2009 amending Regulation (EC) No 638/2004 on Community statistics relating to the trading of goods between Member States
   (Official Journal of the European Union No 87 of 31.03.2009)
   
    
2. Implementing regulation:
   
   Commission Regulation (EU) No 1982/2004 of 18 November 2004 implementing the regulation (EU) No 638/2004 of the European Parliament and of the Council on Community statistics relating to the trading of goods between Member States and repealing Commission Regulations (EEC) No 1901/2000 and (EEC) No 3590/92
   
   (Official Journal of the European Union No L343/3 of 19.11.2004)
   
   Commission Regulation (EU) No 91/2010  of 2 February 2010 amending Regulation (EC) No 1982/2004 implementing Regulation (EC) No 638/2004 of the European Parliament and of the Council on Community statistics relating to the trading of goods between Member States, as regards the list of goods excluded from statistics, the communication of information by the tax administration and quality assessment.
   
   (Official Journal of the European Union No L 31/1 of 03.02.2010)
   
   Commission Regulation (EU) No 92/2010 of 2 February 2010 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on Community statistics relating to external trade with non-member countries, as regards data exchange between customs authorities and national statistical authorities, compilation of statistics and quality assessment.
   
   (Official Journal of the European Union No L 31/4 of 05.02.2010)
   
   Commission Regulation (EU) No 96/2010 of 4 February 2010 amending Regulation (EC) No 1982/2004 implementing Regulation (EC) No 638/2004 of the European Parliament and of the Council on Community statistics relating to the trading of goods between Member States, as regards the simplification threshold, trade by business characteristics, specific goods and movements and nature of transaction codes.
   
   (Official Journal of the European Union No L 34/1 of 03.02.2010)
   
    
3. Other:
   
   Combined Nomenclature:
    
   • COMMISSION REGULATION (EU) No 1006/2011 of  27 September 2011 amending Annex I to the Regulation of the Council (EEC) No 2658/87 on tariff and statistical nomenclature and on the Common Customs Tariff
     (Official Journal of the European Union No L 282/1 of 28.10.2011)
      

   Geonomenclature:
    

   • Commission Regulation (EC) No1833/2006 of 13 October 2006 on nomenclature of countries and territories for the external trade statistics of the Community and statistics of trade between Member States
     
     (Official Journal of the European Union No L 354 of 14,12,2006)
      
    

NATIONAL LEGISLATION:

Detailed rules of operating of INTRASTAT system (documents in Polish only):

• Regulation of the Minister of Finance of 3 November 2010 on INTRASTAT declarations (Journal of Laws No 216, position 1422)

Program of statistical surveys of official statistics: 

• Regulation of the Council of Ministers of 27 December 2011 amending the regulation on the program of statistical surveys of official statistics for 2012 (Journal of Laws No 297, position 1759) - statistical thresholds

Reporting obligation:

• The Act – Customs Law of 19 March 2004 (Chapter 8 – Recording and statistics of trade between EU Member Countries) (Journal of Laws No 215, position 1355 of 4 December 2008)

Currency exchange rate:

• Regulation of the Minister of Finance of 27 April 2004 on execution of some provisions of the Law on tax on goods and services (Journal of Laws No 97, position 970) – Chapter 14