Intrastat is a system for collecting data on trade between EU member states, and the monthly report is submitted electronically in the prescribed format of the statistical Intrastat form.
WHO SHOULD SUBMIT INTRASTAT REPORTS?
All business entities in Croatia that meet the following conditions:
have a Croatian VAT ID number
trade with other EU countries
they have crossed the annual Intrastat entry threshold
ARRIVALS over 450.000 EUR
DISPATCHES over 300.000 EUR
HOW TO BECOME AN INTRASTAT REPORTING OBLIGATOR?
Self-applying - after you have determined that you crossed the annual threshold for intra-EU trade in goods.
Mandatory application - if you failed to apply by self-applying, the Customs Service and the Central Bureau of Statistics determine the obligation.
Voluntary application - If you trade within the EU and do not exceed the annual threshold, you can volunteer in the Intrastat system.
WHAT INFORMATION IS REQUIRED TO MAKE A REPORT?
date of physical arrival / dispatch of goods
commodity code - if it is not known, we can determine it on the basis of commodity data
Croatian description of goods
country of destination/delivery
terms of delivery (INCOTERMS)
type of business - eg. buying, exchanging, etc.
type of transport - means of transport by which goods crossed the Croatian border
country of origin of the goods
net mass
quantity in the unit of measure (number of pieces, m2, liters, etc.)
value of goods
DEADLINE FOR SUBMITTING THE INTRASTAT REPORT
The Intrastat form submission deadline is the period up to the 15th of the month following the month for which the Intrastat form is submitted.
