INTRASTAT

What is Intrastat?
Intrastat is a system of collecting statistics on the trade in goods between the Member States of the European Union (EU), which has been applicable since 1993 when the Single Market was completed and the physical frontiers between Member States were removed.

What is the legal basis for collecting data for Intrastat?
The legal basis for Intrastat is the European Union legislation relating to the trading in goods between the Member States (Regulation (EC) No. 638/2004 and Regulation (EC) No. 222/2009 of the European Parliament and of the Council, Commission Regulation (EC) No. 1982/2004, Commission Regulation (EC) No. 91/2010 and Commission Regulation (EC) No. 96/2010) that has supranational importance and is mandatory for all EU Member States.

Which national authority is responsible for Intrastat?
The Croatian Bureau of Statistics of the Republic of Croatia is responsible for Intrastat.

Which data are reported?
Every entering or arrival of goods from one Member State to another or every leaving or dispatch of goods from one Member State to another is being reported.

What is the main difference between the Intrastat form and the Single Administrative Document (SAD)?
Single Administrative Document (SAD) is a customs document that is used for carrying out customs formalities, while the Intrastat form is a statistical report that contains less data than SAD and monitors the trading in goods between the Member States.

Why are Intrastat data important?
Intrastat data provide information on trade flows between the EU Member States and, together with the Extrastat data (trade in goods with third countries, i.e. countries outside the EU), make an important source of data for compiling of the balance of payments and national accounts. Foreign trade data are an important indicator of economic success and development and they are used in making decisions related to national and European monetary and economic policies, macroeconomic analysis, principally by the Croatian Government, the Croatian National Bank as well as the EU, in order to monitor the economic and social trends in the Republic of Croatia.

Are Intrastat data also important for the provider of statistical information (PSI)?
Intrastat data are important for the analysis and planning of production, purchasing and sales, market research, forecasting of the development of PSI, and making strategic business decisions.

Who is obliged to declare Intrastat data?
Every provider of statistical information (PSI), a taxpayer, whose value of trade in goods with the Member States exceeds the exemption threshold, either for dispatches or arrivals, or for both trade flows, is obliged to declare Intrastat data.

What is the exemption threshold?
Exemption threshold is determined by the value of trade in goods between Member States, above which PSIs are required to provide data separately for arrivals and separately for dispatches. Exemption threshold is determined for each year, separately for arrivals and dispatches.

Who is responsible for data collection?
The Customs Office Varaždin, Department for Intrastat, is responsible for collecting data from PSIs.

How will the data be reported?
The data will be reported electronically.

What is a pilot project for Intrastat?
The pilot project for Intrastat is a project in which the Intrastat system is going to be tested on a certain sample of PSIs.

When will the Intrastat data collection start?
The Intrastat data collection will start on the day of the accession of Croatia to the European Union.

Methodology of EU (in pdf format)

Statistics on the trading of goods – User guide (284 KB)

Revised guidelines for the implementation of the Intrastat legislation (September 2007) (453 KB)

Intrastat guide 2007 Part I - Basis - Updated to 1/1/2007 (National Bank of Belgium) (281 KB)

Intrastat guide 2007 Part II - Extension - Updated to 1/1/2007 (National Bank of Belgium) (782 KB)