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.
Since then International Trade in Goods Statistics (ITGS) is based on two data collections systems: Extrastat and Intrastat. Extrastat data which relate to the trading of goods with non-member countries continue to be collected by Customs Administration and are based on the records of trade transactions in customs declarations. Whereas Intrastat data are collected from business entities that trade with EU Member States.

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 2017 is set to 1 700 000 kuna for arrivals and
750 000 kuna for dispatches.

Independent reporting obligation

In accordance with the EU and national legal frameworks, 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 HR ID number, and
3. Exceed the annual exemption threshold value in Intrastat
are LIABLE to declare INDEPENDENTLY to the Intrastat system of the Republic of Croatia!

WHEN is needed to log in the Intrastat system?
The application in the Intrastat system should be made in the month when exceeding annual Intrastat exemption threshold of a particular flow (arrival or dispatch) or for both flow (if in the same month the Intrastat threshold is exceeded for both arrivals and dispatch) took place.
Data on foreign trade in goods with EU Member States can be found in book keeping accounts or inventory reports (e.g. commercial invoices, pro-forma invoices, warehouse receipt, bill of lading, records on distance sale, etc.).

HOW to be declared in the Intrastat system?
By submitting the completed and certified seal Application Form for the Intrastat by e-mail at the address: or fax at: 042/ 234-215. For any questions, information is available at Intrastat helpdesk: 042 234 255.

All business entities, involved in the processing activities, if exceeding a specified exemption threshold value for a single flow, are obliged to apply themselves in the Intrastat system and report to Intrastat survey. Reports are to be submitted for both flows.

So, to all of PSIs engaged in processing activities in addition to the existing reporting obligation (arrival or dispatch) another flow is added (arrival or dispatch), regardless of whether the value of the second flow exceeds a specified exemption threshold value for that flow.

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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