The Intrastat website is aimed at providing information to all participants in the Intrastat survey (Intrastat system for collecting information and producing statistics on trading in goods between EU Member States).
This web page contain Intrastat-related documents: legislation, EU methodological materials, news, necessary information, technical basics and the Instructions for Reporting Units.
Available documents are going to be updated in line with emerging changes.
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 2021 is set to 2 500 000 kuna for arrivals and
1 300 000 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
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:
Responses for any additional questions are available at Intrastat
(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.
The Intrastat report (Intrastat Form) is submitted to the Intrastat system exclusively by electronic data exchange via the web application CIWS - Croatian Intrastat Web Service. The deadline for submitting Intrastat Forms is the fifteenth of the calendar month following the end of the reference month.
To access and use the CIWS web application, users (PSIs or agents) have to be registered in e-Customs. Users can register for the use of e-customs services at the following link:
Intrastat Form (IF) is an electronic form in .xml format. .xml format of the Intrastat Form can be generated from:
- 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:
- CIWS online Intrastat Form
Online Intrastat Form contains the same structure and fields as Excel version, but with more functionalities. (control of data)
- User applications
User applications with
implemented functionality for electronic data exchange with
e-Customs submit the generated .xml immediately to the Intrastat
XML IF generated from user
applications without implemented functionality for submitting IF can
be submitted with CIWS web application.
All user applications for
generating Intrastat reports must contain defined field structure
and format of the Intrastat Form and formal field controls. XML
format of the Intrastat Form must be generated in line with the
In case of any problems with
filling in or submitting Intrastat reports business entities can contact
(MS Excel format)
European legislation (pdf format)
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.