Changes in the Intrastat system

At the beginning of the year, significant changes in the Intrastat system are being introduced, which began to be applied in all EU Member States following the requirements of the modernization of the European Statistical System (ESS). The Republic of Croatia has already introduced some of the requested requirements/changes into the Croatian Intrastat system during 2021, and you can check access to current documentation and a detailed overview of all changes on the website of the Central Bureau of Statistics and on the CIWS website below.

It should also be noted that documents related to Intrastat, legislation, EU methodological materials, notices, necessary information, technical prerequisites, and instructions for reporting units are available on these pages, and all available documents on the pages are updated following the changes.

Intrastat taxpayers need to continue to apply the methodological rules for 2022 when filling in Intrastat forms for the period of JANUARY 2022 and beyond, and special attention should be paid to:

  • New codebooks:
    • Types of work
    • Combined Nomenclature for 2022.
  • Full application of data from the field of Intrastat form for the trade flow SHIPMENT:
    • VAT ID number of the buyer/recipient of the goods
    • Country of origin

which were introduced in the Republic of Croatia Intrastat reporting in 2021, and the obligation to fill them in at the level of the entire EU will start in January 2022.

Also, we would like to point out that the NEW excel Intrastat form 4.0 applies to Intrastat reports from 2022. which you can download immediately below.

We additionally point out that the Replacement forms for 2021 can be submitted to the customs Intrastat system until April 15, 2022.

In doing so, special attention should be paid to the following:

  • In the Replacement Forms for the periods from 2021, it is necessary to use the codebook of the type of work for 2021 as well as the Combined Nomenclature for 2021, i.e., all methodological rules from 2021, and excel Intrastat Form 3.0 is used to prepare the Intrastat report;
  • Intrastat forms (Original, Replacement) for the periods from 2022 (January 2022, February 2022, March 2022, etc.) apply the codebook of the type of work for 2022, as well as the Combined Nomenclature for 2022, i.e., all methodological rules from 2022, and excel Intrastat, form 4.0 is used to prepare the Intrastat report.

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