Intrastat

With the accession of Croatia to the European Union on 1 July 2013, customs checks were abolished, so that the formalities accompanying the trade in goods with the EU Member States no longer exist.

One of the new operational segments is INTRASTAT, that is, a form which serves as a statistic report on the trade in goods between the EU Member States.
Every business subject that is a VAT taxpayer whose annual value of trade in goods with the EU Member States (whether for shipping, receiving or both) exceeds the switching threshold, is liable for reporting through INTRASTAT.

The liability to report lasts at least until the end of the reporting year and until the notice about the termination of liability is received.

If the liable person does not have any transactions in a given month, they are obliged to send an empty INRASTAT form.