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
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.
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 2018 is
set to 1 900 000 kuna for arrivals and
1 000 000 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:
Intrastat.email@example.com 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)
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:
- 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:
- 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
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
(MS Excel format)