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 2024 is set to 450 000 euros for arrivals and 300 000 euros 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: Intrastat.prijava@carina.hr
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.