INTRASTAT is a system for collecting statistical data on trade between EU member states.

Those liable for Intrastat reporting are legal entities in the VAT system, which exchange goods with other EU members, and have exceeded the annual threshold for entry into the Intrastat system:

  • the threshold for receiving goods from the EU in 2024 is EUR 450,000 and
  • the threshold for shipping goods to the EU in 2024. amounts to EUR 300,000 .

It is very important to be careful about crossing the threshold, because entrepreneurs are obliged to register independently in the Intrastat system in the month of crossing the threshold for one or both flows of goods.

The reporting obligation can be:

a) monthly/regular

Your obligation to submit an Intrastat report starts from the calendar month in which the threshold of entry into the Intrastat system for each trade flow is crossed. At the end of the year, the value of your trade within the EU is reviewed to determine whether you have crossed the threshold for the next calendar year as well. If you are, your obligation to submit an Intrastat report continues, and if you are not, your reporting obligation ends and you receive a Notice on the termination of the reporting obligation for Intrastat.

b) or one-time 

If it is only one major trade with the EU, in that case the obligation to submit an Intrastat report only applies to one calendar month, and after the submitted report, your obligation ends automatically upon receipt of the “Notice of termination of the obligation to report for Intrastat”.

Information you need for reporting:

  • VAT ID number of the partner
  • Commodity code according to the combined nomenclature
  • Description of goods
  • Code of the country of destination / delivery
  • Job type code
  • Traffic type code
  • Code of the country of origin
  • Net mass
  • Quantity in unit of measure
  • Invoice value

The deadline for submitting the report is the 15th of the month for the previous month, if there is no exchange of goods in the accounting month, a blank form must be submitted.

From January 1, 2024, goods are no longer declared in the month of crossing the border, but goods must be declared in the month of occurrence of the taxable event, i.e. with the date of the invoice for the goods received. In this way, discrepancies between Intrastat and the VAT-S form, which occurred due to different reporting months, are reduced.

Author, Admin – FINACRO doo

Sources:

https://e-carina.carina.hr/ciws-public/

https://www.porezna-uprava.hr/Stranice/Naslovnica.aspx

https://dzs.gov.hr/istaknute-teme-162/intrastat-264/obveza-izvjestavanja/952