Intrastat in Croatia: Key information for entrepreneurs

Intrastat is a statistical system that enables the monitoring of the flow of goods between European Union member states. In Croatia, as in other EU countries, this system is crucial for obtaining accurate data on trade with other Union countries. Entrepreneurs conducting business in Croatia and trading with other member states must be aware of the obligations related to reporting data to Intrastat.

Main authorities responsible for Intrastat in Croatia

The Croatian Customs Administration (“Carinska uprava”) is responsible for supervising and receiving Intrastat declarations. This body collects and processes data on intra-EU trade. Any questions or concerns regarding Intrastat obligations can be directed to the Customs Administration in Čakovec, which is the main unit responsible for this system in Croatia. Various contact channels are available for entrepreneurs, including phone, fax, and email. Additionally, the Customs Administration offers online support through dedicated web services, facilitating the submission of declarations and resolving issues related to data reporting.

Intrastat thresholds

In Croatia, as in other European Union countries, specific Intrastat reporting thresholds apply. Entrepreneurs who exceed these thresholds are required to submit Intrastat declarations starting from the month in which the threshold was exceeded. This obligation continues until the Customs Administration formally informs the entrepreneur of its cancellation. These thresholds differ depending on the direction of the transaction. For 2024, the following thresholds have been set:

• Dispatches: €300,000
• Arrivals: €450,000

There is also the possibility of one-time reporting for entrepreneurs who exceed the Intrastat threshold only once. In this case, the entrepreneur is required to submit an Intrastat declaration only for that one month, after which the reporting obligation automatically expires, provided that subsequent transactions with the EU do not exceed a total amount of €100,000.

Changes in reporting purchase and sales transactions from 2024

As of January 1, 2024, a significant change in how data is reported to the Intrastat system has been introduced. All goods involved in purchase and sales transactions must be reported based on the date of the tax event, not the date of physical border crossing. Previously, entrepreneurs tended to report data based on the date the goods physically crossed the border, which often led to discrepancies between Intrastat data and tax records. The new regulations aim to eliminate these discrepancies and help entrepreneurs maintain consistent documentation.

Declaration submission periods and deadlines

Intrastat declarations must be submitted monthly, with the deadline being the 15th day of the month following the reporting period. It is important to note that this deadline applies regardless of whether it falls on a working day, weekend, or holiday. Therefore, entrepreneurs must plan their activities in advance to avoid delays in submitting declarations, which could result in penalties.

Method of submitting declarations

Intrastat declarations in Croatia must be submitted electronically in XML format. There are several ways to generate XML files, depending on the entrepreneur’s preferences and technical capabilities:

• Intrastat Excel form – available for download, where data is manually entered, and the XML file is generated by clicking the appropriate button.
• CIWS online form – an e-declaration system where data is entered directly.
• User applications – companies can also use their own applications, which must meet specific structural and formal requirements to correctly generate XML files in compliance with the regulations.

Declarations are submitted via the CIWS – the Croatian Intrastat Web Service available online. This tool enables fast and efficient data submission without the need for physical delivery of documents.

Declaration corrections

In the event of errors in a submitted declaration, it is possible to make corrections. Corrections can be submitted until the end of the reporting year. The Customs Administration regularly informs entrepreneurs about correction deadlines for the previous year to ensure that all discrepancies are addressed. If an error is discovered by the Customs Administration, the entrepreneur will be required to submit a corrected declaration.

Zero declarations

If an entrepreneur is obligated to submit monthly Intrastat declarations, they must also submit a zero declaration for those months in which no intra-EU deliveries or acquisitions occurred. This declaration confirms the absence of transactions and is required to maintain continuous reporting.

Advances

In the case of advances in intra-European Union transactions, the VAT liability arises only at the time of delivery or acquisition of the goods, not earlier. An invoice issued for a received advance is recorded internally but is not reported on the VAT form or in the Intrastat declaration.

Penalties

Financial penalties are provided for non-compliance with Intrastat reporting obligations. These penalties apply to delays in submitting declarations, incorrect reporting, and failure to provide the appropriate documentation during inspections. Fines can range from €664 to €66,361 for a company, and the responsible person within the company may be fined between €265 and €13,272.

Summary

Intrastat in Croatia is an important component of the intra-EU trade monitoring system, requiring entrepreneurs to regularly report data related to their transactions. The electronic declaration submission system and the ability to make corrections facilitate entrepreneurs’ fulfillment of their obligations. However, entrepreneurs must be aware of the severe penalties for violating the regulations, emphasizing the necessity of timely and accurate compliance with Intrastat-related obligations.