As of 1 January 2023, the euro became the official currency in the Republic of Croatia. In accordance with Article 44, paragraph 5 of the Act on the Introduction of the Euro as the Official Currency in the Republic of Croatia, reporting units should not expect any technical changes in the .xml scheme or double reporting of the value of goods in Intrastat forms for 2023.
However, according to the Intrastat reporting methodology, reporting units must pay attention to filling out the Intrastat form for a certain period using the currency that was valid for that period:
- Submission of documents from 2022 – the invoice value of the goods must be stated in kuna,
- Submission of documents from 2023 – the invoice value of the goods must be displayed in euros.
If during 2023, the reporting unit receives an invoice from an EU supplier stating a currency other than euro for goods delivered from other EU Member States to the Republic of Croatia, it is necessary to use the middle exchange rate of the official exchange rate list of the Croatian National Bank for the euro in relation to other currencies for recalculation of the invoice value of the goods.
Impact of introduction of euro on CIWS application
The interface of the CIWS application, intended for reporting units, remains the same. Therefore, for periods in 2023, the whole number without decimals is entered in the “Invoice value” field in euros, while for periods in 2022 it is entered in kuna.
Substitute Forms for 2022 submitted in 2023
In the period until 15 April 2023, reporting units will be able to submit Substitute Forms for the previous calendar year 2022.
When submitting Intrastat reports for a certain period, reporting units must apply the methodological rules that were valid in the period (calendar month) to which the Intrastat report refers.
If the reporting unit submits, during 2023, an Intrastat report for the period of 2022, then it is necessary to:
- apply methodological rules for 2022;
- use the Combined Nomenclature for 2022; and
- invoice value should be expressed in kuna.
If the reporting unit submits, during 2023, an Intrastat report for the period of 2023, then it is necessary to:
- apply methodological rules for 2023;
- use the Combined Nomenclature for 2023; and
- invoice value should be expressed in euros.
