«VAT-STAT» does not exist - what VAT and statistical reports do JDG really submit?

There is no VAT-STAT form or a separate 'VAT statistical report'. Check what JDG really sends: JPK_V7, VAT-UE, Intrastat, Central Statistical Office reports.

Are you looking for information about the "VAT-STAT form" or "VAT statistical report"? Such a document does not exist. It is not included in the VAT Act, it is not available on tax.gov.pl, and no accounting program generates it.

What you've probably read has confused several real responsibilities into one non-existent one. Below is a full list of what JDG may actually have to send beyond JPK_V7, and where the myth of the EUR 2 million threshold comes from.

JPK_V7M / JPK_V7K: basic VAT report

This is your main obligation as an active VAT payer. JPK_V7 combines the VAT declaration and invoice records in one file, from October 2020 it replaced the separate VAT-7 and JPK_VAT.

JPK_V7M: monthly, for most taxpayers
JPK_V7K: registration part every month, declaration part after the end of the quarter - for eligible small taxpayers
Deadline: by the 25th of each month; a quarterly taxpayer does not wait until the end of the quarter to submit all records
You can file even without selling (JPK_V7 zero)

Details of the structure, terms and traps are described in JPK_V7 in JDG 2026. If you searched for "VAT statistics", this is most often what you mean, because JPK_V7 contains data that looks "statistical": rates, amounts, transaction codes.

VAT-EU summary information

If you trade with contractors from other EU countries, there is a second obligation: VAT-EU summary information.

You submit it when, in a given period, you have:

WDT: intra-Community supply of goods
WNT: intra-Community acquisition of goods
Providing services to a taxpayer from another EU country (when the place of taxation is the buyer's country)

Deadline: by the 25th day of the month after the period in which the transaction took place. You submit only electronically, via e-Declarations or an accounting program. Without EU transactions in a given month, you do not submit information at all. This is not a "zero" report like JPK_V7.

Intrastat: the only truly statistical obligation

This is the closest to what you were looking for. Intrastat is a real statistical system, but it concerns trade in goods with EU countries, not VAT itself.

How it works:

You report the flow of goods between Poland and other EU countries (import and export separately)
The obligation arises only after exceeding the basic threshold, separate for import and export
After exceeding a higher detailed threshold, you report more data (including delivery conditions, weight of goods)
Thresholds for a given year are announced by GUS and change from year to year, you can check them directly on the GUS website or on PUESC, do not assume last year's values
You submit applications electronically via PUESC (Tax and Customs Electronic Services Platform), to the customs and tax service

Most JDGs never reach the Intrastat threshold because it concerns the physical movement of goods on a significant scale, not services and not domestic sales alone.

Central Statistical Office reports

The third real statistical obligation is reports to the Central Statistical Office, e.g. from the DG-1 series (economic activity). The key difference from JPK_V7 or VAT-EU: you do not submit them automatically.

The Central Statistical Office covers entities with specific research - based on sample selection or the scope of the study. If your company is not covered by a given obligation, you do not send the form on your own initiative. If a form has been assigned or you receive a notice, the obligation has a specific deadline.

You check it at sprawozdania.stat.gov.pl: there you can see whether any examination has been assigned to your NIP, what form and what deadline.

Where did the "EUR 2 million" myth come from?

The threshold of EUR 2 million appears, among others, in the case of the status of a small VAT payer, but does not create the "VAT-STAT" form. It is also not the current full-books threshold for JDG. From 2025, the limit for keeping accounting books by natural persons and designated companies is the equivalent of EUR 2.5 million of net revenues from the sale of goods and products for the previous year.

It is converted at the average NBP exchange rate as of the first working day of October of the year preceding the financial year, not at the ECB exchange rate and not at the beginning of the year to which it relates.

This is probably where the confusion came from: the real accounting threshold was confused with the non-existent VAT obligation.

FAQ

Is there a VAT-STAT form?

No. There is no such form in the Polish tax or statistical system.

What are the penalties for failure to report Intrastat?

Failure to submit the mandatory Intrastat declaration is a breach of customs regulations, which may result in a request to submit and a financial penalty. The scale depends on the circumstances - if you have exceeded the threshold and you are not sure whether you should report, check it on PUESC or consult an accountant before the request is made.

Does JDG have to submit reports to the Central Statistical Office?

Only if she is selected for a specific test or receives a summons. Without this, you have no obligation to initiate anything yourself.

Sources

Do you need help with VAT settlements?

I keep VAT accounting in JDG: JPK_V7, VAT-UE and check whether Intrastat applies to you. From PLN 49 + VAT per month.

Write to: [email protected] or visit oxyok.com/pl.

Note: Intrastat thresholds are announced for a given year and limits expressed in euro require appropriate conversion. Check current values before making a decision. The article is informative.