Croatian VAT registered businesses, both resident and non-resident, will be required to submit additional reporting on the movement of goods across EU borders. These are in addition to VAT returns. These ‘Intrastat’ filings list the movement of goods across national borders. As well as sales and purchases to other companies, it includes movements of goods by the same company.
When do Croatian Intrastat reports have to be completed?
If resident or non-resident companies move goods across the Croatian national border to or from other EU countries, there may be a requirement to complete monthly Intrastat declarations.
Intrastat filings list the goods sent out of Croatia as ‘dispatches’, as well as goods brought into Croatia as ‘arrivals’. Intrastat does not apply if the goods are coming in from outside of Europe (‘imports’) or being sent out of the EU (‘exports’).
What are the Croatian Intrastat reporting thresholds?
All businesses must indicate the total value of supplies and purchases from other EU member states in their VAT return. Where the dispatches and/or arrivals exceed certain thresholds, the business is required to provide additional information through Intrastat “Supplementary Declarations” (SDs). The threshold for Croatian SDs for arrivals and dispatches are HRK1.8 billion and HRK0.9 billion respectively.
Intrastat reporting is overseen by the Croatian Central Bureau of Statistics and the Croatian Customs Administration.
What information is included in a Croatian Intrastat filing?
Each movement of goods across the Croatian national border to/from another EU country must be listed. This shipment lists should include the trade classification, value, quantity, weight, commodity code and country of arrival or dispatch.
When should Croatian Intrastat be filed?
SDs must be submitted electronically through the Croatian Customs Administration website within 15 days from the end of the month to which they relate. There may be penalties of up to HRK500,000 for failure to submit an Intrastat filing.
Need help with your Croatian VAT compliance?
Researching Croatian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.
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