Intrastat and Brexit — what replaced Intrastat for PL-UK trade and what obligations remain

UK Intrastat — what was abolished and when

Intrastat was a system for collecting statistical data on intra-Community trade (between EU member states) — it operated alongside EC VAT as a reporting obligation for businesses exceeding annual turnover thresholds. After Brexit, the UK became a third country for the EU, and the EU became a third country for the UK. This means that UK-EU trade is no longer intra-Community exchange but exports and imports with a third country — to which customs declarations apply, not Intrastat. HMRC formally withdrew the Intrastat requirement for arrivals from the EU into the UK from 1 January 2022 and for dispatches from the UK to the EU from 1 January 2021.

Official date of UK Intrastat abolition and HMRC communications

<p>HMRC published a notice withdrawing UK Intrastat as part of its post-Brexit policy: from 1 January 2021 the Intrastat requirement for dispatches from the UK to the EU was abolished, and from 1 January 2022 it was abolished for arrivals from the EU into the UK. HMRC's official position: UK-EU trade data is collected from the Customs Declaration Service (CDS) — every import or export declaration submitted in CDS automatically supplies statistical data to HMRC Trade Statistics. This means UK businesses no longer need to file separate Intrastat declarations for EU trade — that data is contained in the customs declarations. Source: <a href="https://www.gov.uk/guidance/uk-trade-statistics">GOV.UK — UK trade statistics</a> and <a href="https://www.uktradeinfo.com/">UK Trade Info</a>.</p>

What replaced UK Intrastat — CDS data and UK Trade Info

<p>The statistical data previously collected by UK Intrastat is now derived from customs declarations submitted in CDS (Customs Declaration Service) and is publicly available through the UK Trade Info portal (https://www.uktradeinfo.com/). UK Trade Info publishes monthly data on imports and exports broken down by HS code and country — these figures replace the former Intrastat compilations. For Polish businesses exporting to the UK: your goods appear in UK Trade Info statistics as imports into the UK from Poland — you do not need to submit anything on the UK side. The only proof of export on the Polish side is the IE599 (the ECS system message confirming the goods have left the EU) and the customs documents from PUESC. This article reflects the legal position as at 2026-04-18. Consult a customs broker before taking action.</p>

Does a Polish business importing from the UK still file UK Intrastat?

<p>No — the UK is no longer an EU member state, so there is no UK Intrastat for a Polish business to file. A Polish business importing from the UK is conducting an import from a third country and files a SAD customs declaration in the PUESC system (Platforma Uslug Elektronicznych Skarbowo-Celnych), pays customs duty and import VAT, or applies suspension procedures (Procedure 42, customs warehouse). Polish Intrastat is only required for trade with EU member states (e.g. PL-DE, PL-FR exchanges) — UK trade is counted in third-country trade statistics, not in Intrastat. Check the current Polish Intrastat thresholds on podatki.gov.pl.</p>

Polish Intrastat after Brexit — what statistical obligations remain for Polish businesses

On the Polish side, Intrastat still applies — but only for trade with EU member states. PL-UK trade is third-country trade and neither exports to the UK nor imports from the UK are included in Polish Intrastat. However, for businesses trading simultaneously with the UK and with other EU member states, the reclassification of the UK from intra-Community to third country may affect Polish Intrastat thresholds — because UK turnover falls out of the denominator. Polish Intrastat thresholds for 2026 are set by GUS and announced by KAS — check the current figures on podatki.gov.pl every year, as they may change.

Current Polish Intrastat thresholds and who must file declarations

<p>Polish Intrastat applies to VAT-registered businesses in Poland whose intra-Community turnover (exclusively with EU member states) exceeds the basic annual threshold set by GUS. For 2026 the basic Polish Intrastat threshold for arrivals is PLN 6,000,000 and for dispatches PLN 2,800,000 — verify these figures on <a href="https://www.podatki.gov.pl/vat/intrastat/">podatki.gov.pl/vat/intrastat</a>, as GUS announces thresholds annually in the Official Journal of GUS. If a business exceeds the threshold, it files monthly Intrastat declarations to GUS through PUESC. UK trade (imports from the UK, exports to the UK) does not count towards Polish Intrastat thresholds.</p>

Exports PL to UK: what statistical and documentary obligations remain

<p>After Brexit, a Polish business exporting to the UK has the following obligations: (1) export customs declaration EX-A in the ECS (Export Control System) through PUESC — mandatory for every dispatch to the UK; (2) obtaining IE599 (the electronic message confirming actual exit of the goods from the EU customs territory) — required as proof of export for 0% VAT; (3) VAT-7 or VAT-7K return showing the export (0% VAT rate subject to holding IE599); (4) Polish Intrastat — only if the business has intra-Community turnover with the EU above the thresholds, but UK trade does not count towards those thresholds. There is no longer any Intrastat linked to the UK. This article reflects the legal position as at 2026-04-18. Consult a customs broker before taking action.</p>

Imports PL to UK: customs declarations instead of Intrastat — how it works

<p>A Polish business sending goods to the UK (UK importer) files an import declaration in HMRC's CDS (Customs Declaration Service) through a UK-registered customs broker. CDS automatically feeds the data from declarations into UK trade statistics — UK Intrastat for this data does not exist. The UK importer with a Polish owner (UK company or branch) pays UK import duty and UK VAT (or uses PVA, DDA). On the Polish side — if the Polish company is not importing into Poland but into the UK — there are no Polish statistical obligations linked to that consignment. However, if goods transit through Poland to the UK (T1 transit), a transit declaration in PUESC and closure of the transit on the UK side by a UK customs broker are required.</p>

Practical questions from PL-UK businesses after the abolition of UK Intrastat

The abolition of UK Intrastat in 2022 still generates questions among Polish exporters and importers who had been filing Intrastat declarations for UK turnover for years. Below we have gathered the most common uncertainties and provide direct answers. The key principle: if your counterparty is in the UK, the trade is export or import with a third country, not intra-Community trade. There is no UK Intrastat, no EC VAT return for the UK, no EC sales list for the UK. What applies: customs declarations (on both sides), IE599 and CDS.

What about archived UK Intrastat filed before Brexit — how long to retain

<p>Intrastat declarations filed by UK businesses for EU trade before 31 December 2020 (dispatches) and before 31 December 2021 (arrivals) are subject to the standard retention period — HMRC requires tax and statistical records to be kept for 6 years. For Polish businesses that filed Polish Intrastat for UK turnover before Brexit (until 31 December 2020 — the UK was in the EU until 31 January 2020 but the transition period ran until 31 December 2020): retention for 5 years from the date of filing under the Polish Tax Ordinance. Once that period has elapsed, Intrastat documents for 2019-2020 may be destroyed. We recommend verifying this with a tax adviser if the business has open tax proceedings covering those periods.</p>

New UK reporting obligations — HMRC Trade Statistics and CDS

<p>HMRC collects trade data from CDS automatically — every import and export declaration filed in CDS contains statistical data about the goods (HS code, value, country of origin, country of destination). This data feeds into UK Trade Info (https://www.uktradeinfo.com/) and is published monthly. For UK businesses — no additional reporting obligations. For Polish exporters to the UK — required: EX-A (export declaration in ECS), IE599 (proof of export) and — on the UK side — an import declaration filed by the UK importer or their customs broker. Easy Clearance files CDS import declarations in the UK on behalf of importers. This article reflects the legal position as at 2026-04-18. Consult a customs broker before taking action.</p>

Penalties for failure to file Polish Intrastat for EU trade and post-Brexit errors

<p>Failing to file or incorrectly filing Polish Intrastat declarations (for trade with EU member states — not with the UK) carries a risk of a fine under Article 98 of the Fiscal Penal Code — up to 240 daily rates. GUS may ask the business to supplement or correct its declaration. The most common post-Brexit error: businesses still incorrectly include UK trade in Polish Intrastat thresholds, or conversely omit Polish Intrastat declarations for EU turnover, assuming Brexit exempted them from Intrastat entirely. Both errors can cause problems in GUS or KAS audits. Check the current thresholds on <a href="https://www.podatki.gov.pl/vat/intrastat/">podatki.gov.pl/vat/intrastat</a> and do not combine UK and EU figures in your statistics. <em>Indicative price range — exact quote provided after documents are submitted.</em></p>

What the current rules say

UK Intrastat was abolished: from 1 January 2021 for dispatches to the EU, and from 1 January 2022 for arrivals from the EU. PL-UK trade has been treated as third-country exchange since the end of the transition period (31 December 2020) — instead of Intrastat, customs declarations apply (ECS/EX-A on the Polish side, CDS on the UK side) and the IE599 document serves as proof of export. Polish Intrastat still applies for trade with EU member states — but the UK no longer counts towards those thresholds. This article reflects the legal position as at 2026-04-18. Consult a customs broker before taking action.

FAQ — frequently asked questions

Do I need to file Intrastat for exports to the UK?

No — exporting to the UK after Brexit is a dispatch to a third country, not intra-Community trade. UK Intrastat was abolished in 2021-2022. Instead of Intrastat you file an EX-A export declaration in the ECS system through PUESC and obtain IE599 as proof of export for 0% VAT.

When did UK Intrastat cease to apply?

HMRC abolished UK Intrastat for dispatches to the EU (from the UK side) from 1 January 2021 and for arrivals from the EU from 1 January 2022. Statistical data is now collected automatically from customs declarations submitted in CDS and published by UK Trade Info.

Does PL-UK trade count towards Polish Intrastat thresholds?

No — the UK is a third country after Brexit. Polish Intrastat thresholds are calculated solely on intra-Community turnover with EU member states. UK turnover (exports to the UK, imports from the UK) does not count towards those thresholds.

What replaced UK Intrastat for businesses trading with the UK?

UK Intrastat data was replaced by customs declarations in HMRC's CDS (Customs Declaration Service). Every import and export declaration contains statistical information about the goods, which HMRC processes and publishes on UK Trade Info (uktradeinfo.com). UK businesses do not file separate statistical declarations for EU trade.

How long should old UK Intrastat declarations from 2019-2020 be retained?

HMRC requires tax records to be kept for 6 years. Old UK Intrastat declarations from 2019-2020 should be kept until 2025-2026 respectively. Polish rules (Tax Ordinance) require retention for 5 years from the date of filing. Verify with a tax adviser if you have open proceedings for those periods.

Official sources

• GOV.UK — UK trade statistics — GOV.UK
• UK Trade Info — HMRC
• Podatki.gov.pl — Intrastat — Polish Ministry of Finance
• PUESC — Polish Electronic Customs and Tax Services Platform — PUESC
• GOV.UK — Intrastat (archived) — GOV.UK
• KAS — National Revenue Administration — KAS