EU MEMBERSHIP - GENERAL INFORMATION
The accession of Croatia to the European Union on July 1st 2013 established free trade in goods with the EU member states. Therefore, it is no longer possible to obtain information about the Croatian trade with other EU member states out of the Single Administrative Document (SAD), but as a replacement the Intrastat - a system of collecting statistics on the trade in goods between the member states of the European Union is in effect.
Who is obliged to declare Intrastat data?
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.
What is the exemption threshold?
Exemption threshold is determined by the value of trade in goods between member states, above which PSIs are required to provide data separately for arrivals and separately for dispatches. Exemption threshold is determined for each year, separately for arrivals and dispatches. For 2014 it amounts to 1 200 000 Croatian kuna.
Receipts / shipping which does not fall within the scope are for example: goods in transit, money, data disks, software, free samples / advertising materials, goods coming/going to be repaired.
- Intrastat form is a statistical report that contains less data than SAD and monitors the trading in goods between the member states.
- Deadline for submitting Intrastat form is 15th day in the current month for previous
- Company submitting the Intrastat form is responsible for the accuraccy and deadline
- There will be sanctions for not submitting or not accurate Intrastat form
- Customs informs entity's on reporting obligations in Intrastat.
- The obligor may authorize a third person (the declarant) for him to submit a monthly report.
- The data will be exchanged through G2B Customs authority service
As of Croatian accession to the European Union, Ministry of Finance, Customs Administration implemented EORI system ( Economic Operators Registration and Identification System) - electronic system for registration and identification of legal entities which are, within their business, engaged in activities covered by customs legislation.
In order to operate and carry out activities under the jurisdiction of the customs legislation of the European Union, it is essential for every Croatian legal entity to apply for granting EORI number.
EU goods - free movement of goods within the EU applies to goods produced in any of EU member state and on goods imported from third countries, and customs cleared in some EU member state country. Such goods are received or shipped without a customs procedure. There might be obliged Intrastat reporting.
Paperless customs clearance – Croatian Customs Authority introduced a fully electronic customs clearance system that excludes the use of forms therefore importers and exporters are receiving e-mail message with the number of accepted declarations.
- Shipment value up to 22 EUR are considered negligible value and are exempt from customs duties and taxes
- Shipment value from 22 - 150 EUR are exempt from customs duty, but not VAT. For the purpose of VAT collection the obligation to submit customs declarations remains.
- Export shipment value up to 1000 EUR - clearance without the declaration when commercial document (invoice sender) submitted.