Significant changes in the Intrastat system

Starting from 1 January 2022, significant changes await us in the Intrastat system, which will 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 required requirements/changes into the Croatian Intrastat system during 2021. To inform all businessmen/reporting units/declarants in time, below is an overview of the most significant changes for 2022 in the Intrastat system of the Republic of Croatia.


Following Commission Implementing Regulation (EU) 2020/1197 of 1.1.2022. all EU Member States are obliged to apply the new transaction codes in Intrastat reports.

Significant changes are expected in the transaction code list for 2022, and they are listed at the end of the article in PDF Attachment no. 1.

It is important to emphasize that in the period from January to April 2022, as every year, it will be possible to send Substitute Forms for 2021 to the Intrastat system. In doing so, it is important to pay attention to:

  • In the Substitute Forms for the periods from 2021, it is necessary to apply the Nature of transaction codebook from 2021, as well as the Combined Nomenclature from 2021, i.e., all methodological rules from 2021.,
  • In the Intrastat forms (Original, Substitute) for the period from 2022 (January 2022, February 2022, March 2022, etc.) it will be necessary to apply the Nature of transaction codebook from 2022 as well as the Combined Nomenclature from 2022 or all methodological rules from 2022.

To facilitate the adjustment to the above changes, we recommend that all PSIs/declarants take the following steps:

  1. TECHNICAL PART – implementation of a new Nature of transaction codebook in the IT system/application

If you use your application to fill in the Intrastat form – send the table of the new code list for 2022 to your IT specialists, who will additionally implement the new Nature of transaction codes in your IT system/application. At the same time, it is important to be able to use the old Nature of transaction codes in case you need to send Substitute forms for 2021 during 2022 (the same applies to the code list of the Combined Nomenclature for 2022).

CIWS users will be provided with all the above within the CIWS application – technical changes and adjustments will be made by the Customs Administration.

  1. METHODOLOGICAL PART – adaptation to new codebooks

All PSIs/declarants will need some time to get used to the new transaction codes and their meaning. As there may be errors in the application of the appropriate Nature of transaction codes, pay special attention to the new Nature of transaction codes and the correct application in your Intrastat reports.

For easier navigation in PDF Attachment no. 2 at the end of the article, we present a comparative overview of the old and new Nature of transaction codes in Intrastat reports.



The new Combined Nomenclature for 2022 will be released at the end of October 2021 with the obligation to apply in all EU member states from January 1st, 2022, to the end of December 2022. A major revision of approximately 1000 nomenclature codes is expected.

The CBS and the Customs Administration will publish the legal version of the Combined Nomenclature for 2022 in PDF format on their websites by the end of 2021. After that, the CBS in cooperation with the Customs Administration – Intrastat Service, begins to create unofficial abbreviated versions of the Combined Nomenclature for 2022 in Excel format, which will also be published on the website immediately after the completion of a major update – no later than January 2022 (first reporting based on the new CN is in February 2022).


Until the end of 2021, Intrastat forms may optionally report small value goods under CN code 9950 0000. This simplification is called “Small Value ITEMS” and, by definition, includes items on the invoice up to EUR 200. This method of declaring goods can be used under specific conditions.

From 2022, in accordance with Commission Regulation 2020/1197, the term “Small value CONSIGNMENT” is introduced for the same simplification and is defined as “all transactions during the month that are the subject of the same invoice”. Thus, a “small value item” becomes a “small value consignment”.

It can still optionally be reported under CN code 9950 0000, but the conditions for the application of this type of simplification are changing:

  • The value of a small value consignment in the Republic of Croatia for 2022 is prescribed in the maximum amount of up to EUR 1,000,
  • The current restrictions on the total value (up to HRK 50,000) and the total weight (up to 500 kg) of all items of goods declared according to the CN code 9950 000 in one Intrastat report are still valid in the Republic of Croatia in 2022.

From January 1st, 2022, in all EU member states, the new EBS legislation (EBS – European Business Statistics) applies to foreign trade statistics. All previous regulations shall cease to be valid and as of that date only the following shall apply:

  1. Regulation (EU) 2019/2152 of the European Parliament and the Council (OJ L 327, 17.12.2019)
  • replaces the previous Regulation 638/2004 and all its amendments
  1. Commission Implementing Regulation (EU) 2020/1197 (OJ L 271, 18.8.2020)
  • replaces the previous Commission Regulation 1982/2004 and all its amendments
  1. Commission Implementing Regulation (EU) 2021/1225 (OJ L 269, 28.7.2021)
  • applies to Extrastat only
  1. Commission Delegated Regulation (EU)… / … of 14.7.2021. (expected to be published in the last quartal of 2021)

All new regulations will be published on the CBS website in the section European legal basis (INTRASTAT ( and on the CIWS website (CIWS – Croatian Intrastat Web Service ( by the end of this year.

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