The Intrastat website is aimed at providing information to all participants in the Intrastat survey (Intrastat system for collecting information and producing statistics on the trade in goods between countries of the European Union (EU)).

These web pages contain Intrastat-related documents: legislation, EU methodological materials, news, necessary information, technical basics and the Instructions for Reporting Units as well as the Intrastat Application Form. Available documents are going to be updated in line with emerging changes.

Disclaimer: The Croatian Bureau of Statistics and the Customs Administration shall not be responsible for erroneously filled-in Intrastat forms or for inability to send data for Intrastat due to false information and instructions given on seminars not held by Croatian Bureau of Statistics and Customs Administration lecturers. Reporting units shall be responsible for timely and accurate data reporting for Intrastat and, therefore, they alone shall bear responsibility and all the consequences that might occur due to mentioned reasons.

Reporting obligation

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.

Exemption threshold value in 2019 is set to 2 200 000 kuna for arrivals and
1 200 000 kuna for dispatches.

Independent reporting obligation

In accordance with the EU and with national legislation, all business entities in the Republic of Croatia (residents and non-residents) who:
1. Carry out foreign trade in goods with other EU Member States,
2. Possess Croatian VAT number, and
3. Exceed the annual exemption threshold value in Intrastat
are LIABLE to SELF-REPORT to the Intrastat system of the Republic of Croatia!

WHEN one needs to apply to the Intrastat system?
The logging in to the Intrastat system should be made in the month when a particular flow (arrival or dispatch) or for both flows (if the threshold is exceeded for both arrivals and dispatches in the same month) exceed the annual exemption threshold.
Information on the value of foreign trade in goods with EU Member States can be found in bookkeeping accounts and accounting records (e.g., commercial invoices, pro-forma invoices, warehouse receipts, bill of lading, records on distance sale, etc.).

HOW to apply to the Intrastat system?
By submitting the completed and seal-authenticated Intrastat Application Form by e-mail: or by fax: (385) 42 234 215.
Responses for any additional questions are available at Intrastat Helpdesk: (385) 42 234 255.

All business entities involved in the processing activities and distance sale to natural persons (online sale) are obliged, in case of exceeding a specified exemption threshold value for a single flow, to apply themselves to the Intrastat system and to submit reports for the Intrastat survey. Reports are to be submitted for both flows.

It must be stressed that all reporting units engaged in processing activities and web sale are to be added another flow (dispatch or arrival) in addition to the existing reporting obligation (arrival or dispatch), regardless of whether the value of the second flow exceeds the specified exemption threshold value for that flow or not.

European legislation  (pdf format)

Intrastat Guide

Technical manual
Reporting in Customs Intrastat system

The PSIs may deliver the Intrastat form to Customs Intrastat system only in XML electronic message format. The PSI might generate XML format of Intrastat form from:

  1. An excel file of Intrastat form
    For PSIs with fewer monthly items an Excel format of the Intrastat form has been made. Data are entered manually in Excel Intrastat form. After filling in, the XML format of Intrastat form is generated from an Excel Intrastat form:

  2. User applications
    PSI may use its own application for forming and sending the Intrastat form. All user applications must contain defined field structure of Intrastat form, formal field control and the default XML schema.

    The technical manual for PSIs of Intrastat System and the documentation needed to develop Intrastat User applications are available for download:

XML format is submitted electronically using the G2B service of the Customs Administration.

G2B service is used for the exchange of electronic documents between the entrepreneurs and the Information System of the Customs Administration. It has been technologically implemented as a web service using the Internet as a communication channel.

For electronic submission of Intrastat form using the G2B service PSIs must provide the necessary software and technical support.

Technical manual for accessing and using the G2B service is available on the web page: .

The technical information regarding Intrastat reporting and support in testing (delivery of test Intrastat form), PSIs may get at the Customs Administration, phone number (042) 234-255 or may send they enquiries by e-mail to the address

Codebooks  Excel datoteka (MS Excel format)




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