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Expanding into Germany, France or Czechia opens opportunities for Polish e-commerce and manufacturing businesses, but also brings reporting and tax obligations. Local VAT rates and Intrastat thresholds are two essential checks before entering another market.
Free movement of goods within the EU does not remove reporting requirements. As trade grows, businesses need to monitor both tax settlement and statistical declarations.
What is Intrastat, and when does it matter?
Intrastat collects information about trade in goods between EU Member States. Unlike VAT returns, it primarily serves statistical purposes. In Poland, the system supports Statistics Poland’s foreign-trade statistics, with declarations handled through the relevant customs administration procedures.
Reporting obligations arise when the applicable trade-value threshold is exceeded. Thresholds are assessed separately for:
- Dispatches: goods sent from Poland to another EU Member State.
- Arrivals: goods brought into Poland from another EU Member State.
Exceeding the arrival threshold does not automatically mean you must report dispatches as well, or vice versa. Each flow must be assessed independently. Intrastat flows and VAT categories are related but are not identical in every case.
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European VAT rates and Intrastat thresholds: the 2025 overview
Local VAT rates affect both correct invoicing and your margin calculations, particularly in B2C sales using VAT OSS. Standard rates differ significantly: the overview ranges from Luxembourg’s 17% to Hungary’s 27%. Product-specific reduced rates and the place-of-supply rules must also be checked.
The accompanying graphics show the differences across Europe. Darker areas represent higher standard VAT rates and may help identify markets where pricing requires particular attention. These graphics present the 2025 overview and should not be treated as a live 2026 database.
Checking the detailed thresholds
Each Member State sets its own Intrastat thresholds. Compare your arrivals and dispatches with the thresholds applicable to the country and reporting year concerned. In Poland, the 2025 basic thresholds were PLN 6 million for arrivals and PLN 2.8 million for dispatches; more detailed reporting has separate thresholds.
Missing a declaration deadline can result in administrative consequences. Do not assume that filing VAT returns or using OSS also fulfils your Intrastat duties.
Thresholds are reviewed by reporting year, and tax rates can also change. Verify the current official figures before making a business decision or preparing a declaration.
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Summary
International expansion needs two separate controls: VAT treatment for the sale and statistical reporting for the movement of goods. Track arrivals and dispatches independently, use figures for the correct year, and check the rate for the actual product. A historical map is a planning aid, not a substitute for current official data.
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