Like all EU Member States, the Republic of Croatia is obliged to collect statistical data within the framework of the Intrastat system. Companies that meet the criteria set by the Croatian government and exceed the defined thresholds for receiving and sending commercial goods in Croatia are obliged to fill out the Intrastat declaration and submit it electronically to the customs authorities.

What Intrastat Reporting Means
Intrastat is a system of official statistics on trade between the Member States of the European Union. It was introduced in 1993 following the introduction of the European Union single market. Data on trade within the European Union, together with data on trade with third countries (Extrastat), provide statistics which are a key component of compiling the balance of payments and calculating gross domestic product. Also, Intrastat data are the basis for making macroeconomic decisions and for further market analyses.

Intrastat Reporting Obligation in Croatia

There are three conditions that make business entities subject to Intrastat reporting in Croatia:

  • Businesses must hold a Croatian VAT number, making them a VAT payer in Croatia.
  • Businesses must be engaged in trade with other Member States of the European Union, where the term “trade” implies all goods that are physically shipped from and delivered to the Republic of Croatia.
  • Trade must exceed the threshold for inclusion in the Intrastat system, which is determined separately for each calendar year by the national statistical authority in all Member States of the European Union. There are two thresholds, one for the receipt of goods in Croatia and one for the shipment of goods from Croatia. For 2021, the receipt threshold is HRK 2,500,000 and for shipment it is HRK 1,300,000.
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We can register your company in the Intrastat system, prepare the data and submit the Intrastat report to the customs authorities.

Mihael Gruičić, Payroll Specialist, ECOVIS FINUM, Zagreb, Croatia

Submission of Intrastat Reports in Croatia

A business entity in the Republic of Croatia may submit Intrastat forms independently or through a declarant authorised to submit the forms on its behalf, explain the Ecovis experts. Although the declarant may submit the Intrastat forms, the business entity is still responsible for providing accurate and complete data. Moreover, since Intrastat forms are submitted via the internet, it is necessary to have certificates for signing documents electronically and to register with the internet service of the Customs Administration of the Republic of Croatia.

For further information please contact:

Mihael Gruičić, Payroll Specialist, ECOVIS FINUM, Zagreb, Croatia