Frequently asked questions

The contact details of our company have changed (party responsible for Intrastat, contact persons…). Who should we notify of the change?

You should notify Customs Administration, Intrastat Department of any changes in the contact details of your company in following way: fill in Application form for the Intrastat again and send it by e-mail to intrastat.prijava@carina.hr

Upon receiving your e-mail Intrastat Department will update the contact details of the PSI in the Intrastat system. Note: the number of submitted Intrastat Application forms for the Intrastat is unlimited.


If the VAT ID/OIB of our company changes, for example, due to a merger or a split, should we notify the Intrastat Department about it? Is it possible to continue reporting for Intrastat without interruption under a new VAT ID/OIB number?

In case of VAT ID number change it is important to notify Intrastat Department: contact your clerk by phone or by e-mail or contact Intrastat Helpdesk (Tel: +385 42 23 42 55; Email: intrastat.helpdesk@carina.hr). OIB as well as VAT ID number denote one statistical provider. In case of OIB/VAT ID number change statistical provider also changes, so this is important:

> If there is written documentation which states that "OIB 1" transfers all rights and obligations to "OIB 2" - then the reporting obligation for Intrastat is transferred from "OIB 1" to "OIB 2". In that case „OIB 2" immediately becomes provider of Intrastat data (since the reporting obligation for Intrastat has been transferred to him).

> If there is written documentation stating only termination/cessation of the business entity without the transfer of rights and obligations to another business entity - then business entity "OIB 1"´s obligation for Intrastat reporting will be terminated. At the same time, business entity "OIB 2" will not immediately become provider of Intrastat data, but in the calendar month in which the Intrastat exemption threshold value is exceeded.


Our company´s arrivals/dispatches to/from Member States have reduced significantly and because of that we are now below annual exemption threshold value. How much longer do we have to submit Intrastat reports?

If the PSI is assigned with mandatory reporting obligation for Intrastat (at the beginning or during a calendar year) - then the PSI is obliged to submit Intrastat forms until the end of the current calendar year. Exceptionally:

If the PSI submits Nil (empty) forms for at least 3 months in a row to the Intrastat system (which means there is absolutely no Intra-EU trade) or has reduced the volume of business – then the PSI may submit to the Intrastat Department a written Request for termination of the reporting obligation.

Request is submitted by e-mail to your clerk in the Intrastat Depertment or to Intrastat Helpdesk (Intrastat.helpdesk@carina.hr). The final decision on the termination of the reporting obligation is made by the CBS, of which the Intrastat Department informs the PSI.

If the PSI ceases to operate (eg liquidation) - the reporting obligation for Intrastat may end immediately, but the liquidation must be notified in writing to the clerk in the Intrastat Department or Intrastat Helpdesk (Tel: +385 42 23 42 55; Email: intrastat.helpdesk@carina.hr).


Our business has branches in different parts of Croatia, should every branch submit Intrastat reports for the same reference period separately?

NO – the business entity who is provider of statistical information (PSI) is identified by the OIB number / VAT ID number. One OIB / VAT ID number is one PSI and reports all goods which arrived from / are dispatched to the EU Member State partnership via that OIB / VAT ID number.

Only if each branch has its own OIB / VAT ID number - only then each branch is a separate PSI with individual reporting obligation for Intrastat.


We have been determined with reporting obligation, we must initially send four retroactive Intrastat forms. Can we include all the data in one form or do we have to send each one separately?

It is necessary to send each Intrastat form separately. One Intrastat form refers to one reference period, ie one calendar month.


We are a new business entity and recently we started Intra-EU trade with other Member States. Should we contact you immediately in order to become Intrastat data provider?

NO – Business entities who have Croatian VAT ID number and do Intra-EU goods trade with other Member States, become providers of Intrastat data after the exepmtion threshold value is exceeded.

The exemption threshold value is determined annually for particular flow of goods (arrivals and dispatches). In the month when the exemption threshold value is exceeded, business entities are obliged to self-apply to the Intrastat Department by telephone or e-mail (Tel: +385 42 23 42 55; Email: intrastat.helpdesk@carina.hr) for the purpose of determining Intrastat reporting legal obligation.


We have previously provided Intrastat data via an agent. Now we would like to submit Intrastat forms ourselves, should we notify Intrastat Department about this?

YES - it is necessary to notify the Intrastat Department in following way: fill in Application form for the Intrastat again and submit it by e-mail to intrastat.prijava@carina.hr.

The Intrastat Department will update the data on the way of submitting your Intrastat forms in the Intrastat system upon receiving your e-mail.


Our Intrastat form we sent contains errors. Until what time can Intrastat forms be corrected for previous reference months with Substitute forms?

Errors in Intrastat forms for previous reference months should be corrected as soon as possible after you notice them.


A consignment was left out by accident from our Intrastat form. How do we report consignment not included in the Original form?

It is necessary to create and submit a Substitute form to the Intrastat system, which will contain all previously reported items of goods and items of goods related to the omitted shipment. The Substitute form in the Intrastat system completely replaces the previously submitted Original / Substitute form.