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.
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
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
By submitting the completed and certified seal Application
Form for the Intrastat by e-mail at the address:
Intrastat.email@example.com or fax at: 042/ 234-215. For any
questions, information is available at Intrastat helpdesk: 042 234
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)
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)