INTRASTAT GUIDE
2017
Additional information:
For all technical and methodological issues regarding Intrastat in Croatia:
Phone:
Fax:
+385 42 23 42 55
+385 42 23 42 15
E-mail:
[email protected]
[email protected]
Postal address:
Customs Administration, Zrinsko-Frankopanska 9, 40000 Čakovec, Croatia
Website:
http://www.dzs.hr/default_e.htm
Application form for the Intrastat – available on the official web site: http://www.dzs.hr/default_e.htm
G2B Client App. and Technical manual for accessing and using the G2B service is available on the
website: https://carina.gov.hr/istaknute-teme/e-carina/g2b-servis/2450
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Content
Introduction .............................................................................................................................................. 4
What is Intrastat? ..................................................................................................................................... 5
Legal basis............................................................................................................................................... 5
Reporting responsibility ........................................................................................................................... 7
Scope ....................................................................................................................................................... 9
Reporting period and deadlines for submitting Intrastat forms................................................................ 9
Responsibility of PSIs ............................................................................................................................ 11
Institutional responsibility for Intrastat in the Republic of Croatia .......................................................... 11
Intrastat form.......................................................................................................................................... 13
How to submit the Intrastat form?.......................................................................................................... 13
Documentation needed for filling in the Intrastat form ........................................................................... 13
Sum up of items with identical data ....................................................................................................... 24
Clarification on some specific transaction regarding Intrastat ............................................................... 25
1. Credit notes and their impact on statistical value ........................................................................ 25
2. Return and replacement of goods ............................................................................................... 25
3. Rebates and discounts ................................................................................................................ 27
4. Samples and advertising materials ............................................................................................. 28
5. Newspapers and periodicals under subscription ........................................................................ 29
6. Distance sales ............................................................................................................................. 30
7. Software and licences ................................................................................................................. 31
8. Goods for or following temporary use ......................................................................................... 33
9. Packaging .................................................................................................................................... 33
10. The sale / purchase with the intermediation of an agent (intermediary) ..................................... 33
11. Delivery of goods with the intermediation of a commission agent .............................................. 33
12. Consignment ............................................................................................................................... 34
13. Supply and assembly of goods ................................................................................................... 34
Operational and financial leasing .......................................................................................................... 35
Operational leasing ................................................................................................................................ 35
Financial leasing .................................................................................................................................... 35
Processing and repair ............................................................................................................................ 36
Non-residents ........................................................................................................................................ 44
Specific goods and specific movements of goods ................................................................................. 49
1. Industrial plants ........................................................................................................................... 49
2. Staggered consignments............................................................................................................. 50
3. Vessels and aircraft ..................................................................................................................... 51
4. Goods delivered to vessels and aircraft ...................................................................................... 52
5. Offshore installations ................................................................................................................... 55
6. Sea products ............................................................................................................................... 56
7. Electricity and gas ....................................................................................................................... 58
8. Purchase / sale of electricity or gas in the EU market ................................................................ 58
9. What is not reported to Intrastat in electricity / gas trade ............................................................ 59
Particular trade flows – examples.......................................................................................................... 60
Goods in transit ..................................................................................................................................... 60
Triangular trade ..................................................................................................................................... 61
Rotterdam effect (Quasi transit) ............................................................................................................ 64
Role of tax data in the Intrastat system ................................................................................................. 70
Annex 1. Application form for the Intrastat ............................................................................................ 72
Annex 2. Nature of transactions codes ................................................................................................. 74
Annex 3. What is reported for Intrastat .................................................................................................. 75
Annex 4. List of exemptions .................................................................................................................. 76
Annex 5. Field description of the Intrastat form ..................................................................................... 77
Annex 6. Geonomenclature ................................................................................................................... 78
Annex 7. Delivery terms ........................................................................................................................ 82
Annex 8. Place of delivery ..................................................................................................................... 82
Annex 9. Mode of transport ................................................................................................................... 83
Annex 10. Calculation of statistical value according to delivery terms - Incoterms (simplified) ............ 83
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Introduction
Entering of the Republic of Croatia to the European Union, on 1 July 2013 border controls and
customs formalities for the movement of goods between the Republic of Croatia and other EU Member
States have been abolished, and the Single Administrative Document (SAD) has ceased to be the
source of data for statistics on trading in goods between Member States. New Intrastat survey has
been introduced which purpose is direct data collection from business entities that trade with EU
Member States.
The purpose of this Manual is to provide business entities – providers of statistical information which
are liable to submit the data on trade in goods with Member States of the European Union (Intrastat
1
data) the necessary information due to easier and more accurate fulfilment of Intrastat form in order
to achieve a better quality of collected data.
In order for a certain business entity to become liable for providing information for the Intrastat system,
the following three criteria should be met:
-
The business entity should be registered for VAT
The business entity trades with EU Member States
Its annual value of foreign trade with other EU Member States exceeds the determined
exemption threshold, defined for each year, separately for arrivals and separately for
dispatches. For 2017, exemption threshold value is set to 1.7 million kuna for arrivals and
750 thousand kuna for dispatches.
This Manual is based on the fundamental methodological recommendations of Eurostat, giving
practical application of basic legislative and implementing regulations for the implementation of the
Intrastat system.
1
Intrastat form is a data set which PSIs have to report to Intrastat electronically.
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What is Intrastat?
Intrastat is a system for collecting statistical data on the trade in
goods between Member States of the European Union (EU).
Establishing the European single market physical borders between
Member States have been abolished, until the source of data on
foreign trade in goods were Single Administrative Documents.
Since 1993, data on trade in goods between Member States have
been collected directly from business entities (providers of
statistical information – PSIs) using the Intrastat statistical form.
Intrastat survey comprises all dispatches of goods from the
Republic of Croatia to another Member State as well as arrivals of
goods from other Member States into the Republic of Croatia. This
implies purchase, sales, return of goods; goods sent for processing
or goods returned from processing (besides repairs and
maintenance). Trade in services is not a subject of foreign trade in
goods statistics, and for such trade Intrastat form is not submitted.
The characteristic of Intrastat is that it tracks the physical
movement (flow) of goods, and not the flow of payments. For
instance, in the event that payment is carried out prior to any
physical delivery of the particular goods, data for those goods will
be submitted for Intrastat survey in the actual month of dispatch or
arrival of the goods, and not in the month in which the payment was
made.
It is essential for Intrastat purposes that goods physically enter from
the EU or leave the territory of the Republic of Croatia and dispatch
to the EU.
Legal basis
European legislation
The legal basis for implementing Intrastat is the European
legislation related to statistics on trading in goods between EU
Member States (Regulation (EC) No. 638/2004 and amending
regulations Nos 222/2009 and 659/2014 of the European
Parliament and of the Council, as well as the Commission
Implementing Regulation No 1982/2004 and Commission amending
regulations Nos 1915/2005, 91/2010, 96/2010 and 1093/2013). The
stated Regulations contain methodological rules for collecting
statistics (data), reporting thresholds, and the treatment of specific
movements of goods. European regulations have a supranational
significance and are mandatory for all EU Member States:
Regulation (EC) No 638/2004 of the European Parliament and of
the Council of 31 March 2004 on Community statistics relating to
the trading of goods between Member States and repealing Council
Regulation (EEC) No 3300/91 (OJ L 102, 7.4.2004)
Regulation (EC) No 222/2009 of the European Parliament and
of the Council of 11 March 2009 amending Regulation (EC) No
638/2004 on Community statistics relating to the trading of goods
between Member States (OJ L 87, 31.3.2009)
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Regulation (EC) No 659/2014 of the European Parliament and
of the Council of 15 May 2014 amending Regulation (EC) No
638/2004 on Community statistics relating to trading of goods
between Member States as regards conferring delegated and
implementing powers on the Commission for the adoption of certain
measures, the communication of information by the customs
administration, the exchange of confidential data between Member
States and the definition of statistical value (OJ L 189, 27.6.2014)
Commission Regulation (EC) No 1982/2004 of 18 November 2004
implementing Regulation (EC) No 638/2004 of the European
Parliament and of the Council on Community statistics relating to
the trading of goods between Member States and repealing
Commission Regulations (EC) No 1901/2000 and (EEC) No
3590/92 (OJ L 343, 19.11.2004)
Commission Regulation (EC) No 1915/2005 of 24 November
2005 amending Regulation (EC) No 1982/2004 with regard to the
simplification of the recording of the quantity and specifications on
particular movements of goods (OJ L 307, 25.11.2005)
Commission Regulation (EU) No 91/2010 of 2 February 2010
amending Regulation (EC) No 1982/2004 implementing Regulation
(EC) No 638/2004 of the European Parliament and of the Council
on Community statistics relating to the trading of goods between
Member States, as regards the list of goods excluded from
statistics, the communication of information by the tax
administration and quality assessment (OJ L 31, 3.2.2010)
Commission Regulation (EU) No 96/2010 of 4 February 2010
amending Regulation (EC) No 1982/2004 implementing Regulation
(EC) No 638/2004 of the European Parliament and of the Council
on Community statistics relating to the trading of goods between
Member States, as regards the simplification threshold, trade by
business characteristics, specific goods and movements and nature
of transaction codes (OJ L 34, 5.2.2010)
Commission Regulation (EU) No 1093/2013 of 4 November 2013
amending Regulation (EC) No 638/2004 of the European
Parliament and of the Council and Commission Regulation (EC) No
1982/2004 as regards the simplification within the Intrastat system
and the collection of Intrastat information (OJ L 294, 6.11.2013)
Commission Regulation No 1106/2012 of 27 November 2012
implementing Regulation (EC) No 471/2009 of the European
Parliament and of the Council on Community statistics relating to
external trade with non-member countries, as regards the update of
the nomenclature of countries and territories (OJ L 328, 28.11.
2012)
Commission Implementing Regulation (EU) 2016/1821 of 6 October
2016 amending Annex I to Council Regulation (EEC) No 2658/87
on the tariff and statistical nomenclature and on the Common
Customs Tariff (OJ L 294, 28.10.2016)
National legal basis
The legal basis for implementing Intrastat at the national level is the
Official Statistics Act (NN, Nos 103/03, 75/09, 59/12 and 12/13 –
consolidated text)), the Annual Implementation Plan of Statistical
Activities, Programme of Statistical Activities of the Republic of
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th
th
Croatia 2013 to 2017 and the Customs Administration Act (NN,
Nos 68/13, 30/14 and 115/16). More detailed notes on the
methodology of this survey are published on the web site of the
Croatian Bureau of Statistics (http://www.dzs.hr/default_e.htm).
Reporting responsibility
VAT-registered parties that trade with EU Member States and
exceed the exemption threshold value determined for the reference
year are liable to report for Intrastat.
In accordance with the EU and national legal frameworks, all
business entities in the Republic of Croatia (residents and nonresidents), who:
1. Carry out foreign trade in goods with other EU Member States,
2. Possess HR ID number, and
3. Exceed the annual exemption threshold value in Intrastat
are LIABLE to declare INDEPENDENTLY to the Intrastat system of
the Republic of Croatia!
WHEN to apply in the Intrastat system?
The application in the Intrastat system should be made in the month
when exceeding annual Intrastat exemption threshold of a particular
flow (arrival or dispatch) or for both flow (if in the same month the
Intrastat threshold is exceeded for both arrivals and dispatch) took
place.
Data on foreign trade in goods with EU Member States can be
found in book keeping accounts or inventory reports (e.g.
commercial invoices, pro-forma invoices, warehouse receipt, bill of
lading, records on distance sale, etc.).
HOW to apply in the Intrastat system?
Step 1: download the Application form for the Intrastat from the
official web site: http://www.dzs.hr/default_e.htm
Step 2: fulfill and stamp the Application Form and send it via email: [email protected] or via fax number: +385 42 23 42
15. For any questions, information is available at Intrastat Helpdesk
phone number: +385 42 23 42 55.
Step 3: Both Croatian Bureau of Statistics (CBS) and Croatian
Customs Administration will send you a Notice on your reporting
liability for Croatian INTRASTAT system, containing all the
necessary information (the month when you start reporting, the flow
of goods to report, deadlines for submitting INTRASTAT forms,
legal basis, etc..).
UNTIL WHEN does your reporting obligation last?
The obligation to report lasts untill you receive a Notice on
termination a liability, send by CBS and Croatian Customs
Administration via e-mail.
Reporting liability for Intrastat is also determined:
- once a year on the basis of data on arrivals from other EU
Member States and dispatches of goods to other Member States,
for which the PSI reported in the Intrastat forms, including supplies
and acquisitions registered on the VAT forms for the previous
accounting period (twelve months).
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Threshold values and PSIs are determined separately for arrivals
and separately for dispatches.
The PSIs are liable to report for Intrastat for the flow for which the
annual value of trade in goods with EU Member States in the
previous accounting period exceeded the defined exemption
threshold value for the respective flow, or for both trade flows
(arrival / dispatch).
The exemption threshold in 2017 is set to 1 700 000 kuna for
arrivals and 750 000 kuna for dispatches.
The liability to report occurs also during the year for which
reporting is undertaken when the cumulative value of trade in goods
by the business entity, obtained on the basis of data from VAT
forms, exceeds the exemption threshold value. In that case, the
business entity is liable to report the data for Intrastat in the month
in which the value of the trade in goods exceeded the threshold
value.
Croatian Bureau of Statistics and Customs Administration provide
note to business entities about the occurring of liability or its
termination.
After the receiving a „Notice on reporting liability“, PSI is liable to
submit Application form for the Intrastat within 10 days to the
Customs Administration. Application form for the Intrastat (Annex 1)
is available on the Intrastat's web page:
http://www.dzs.hr/Hrv/intrastat/intrastat.htm
The completed Application form for the Intrastat PSI may deliver to
Customs Administration using one of the following:

Mail at the address:
Carinska uprava
Zrinsko Frankopanska 9
40000 Čakovec


E-mail at: [email protected]
Or fax at: 042/ 234-215.
The liability to report lasts at least until the end of the reference
year and remains in force until reception of a notice indicating the
termination of a liability.
The PSI may transfer its liability to report to a third party - a
declarant. The PSI is liable to inform the Customs Administration
about methods of reporting in terms of representation, and enter
and submit the data about third party declarant on the Application
form for the Intrastat.
Though the declarant reports on behalf of the PSI, the PSI is still
responsible for the timeliness and accuracy of the data (regardless
if reports itself or through a TPD).
If the PSI changes its data on representation in reporting, third party
declarant, contact persons or party responsible in the business
entity it is liable to inform the Customs Administration about the
change, resubmitting the Application form for the Intrastat which
comprises accurate and valid data.
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In the case of change of the ownership, name, status, address or ID
number (due to merger or demerger of a company), the PSI has to
provide written notice about the change and implementation date of
new data to Customs Administration, Intrastat Unit to the above
stated address or fax and e-mail to: [email protected].
Scope
Intrastat survey comprises all dispatches of goods from the
Republic of Croatia to another Member States as well as arrivals of
goods from the other Member States to the Republic of Croatia
(besides the goods noted in Annex 4). This implies purchase, sales,
return of goods; goods sent for processing or goods returned from
processing (besides repairs and maintenance). Trade in services is
not a subject of foreign trade in goods statistics, and for such trade
Intrastat form is not submitted. For Intrastat purposes is important
the goods physically enter or leave the country.
Data reported for Intrastat:
-
-
-
Commercial transactions of goods which include transfer of
ownership, intended for use, consumption, investment or
resale;
Transactions which include transfer of ownership without
financial or compensation in kind,
The movement of goods from one Member State to another
without transfer of ownership (e.g. warehousing, movement of
goods prior to and following processing);
Return of goods and replacement of goods (returning a product
and a substitute purchase of a product);
Other types of transactions, as shown in Annex 2 (see
transaction codes 4-9).
For more information, see Annex 3
Data not reported for Intrastat:
-
Services (the exception is processing of goods);
Goods in transit;
Temporary movement of goods which are not commercial
transactions;
Triangular trade in cases when the goods do not cross the
Croatian border.
For more information, see Annex 4
Reporting period and
deadlines for submitting
Intrastat forms
PSIs have reported for Intrastat on a monthly basis. The reference
period, according to the Article 6 of Regulation (EU) 659/2014 of
the European Parliament and of the Council of 15 May 2014 is:
a) the calendar month of dispatch or arrival of the goods;
b) the calendar month during which the chargeable event occurs
for the Community goods on which VAT becomes chargeable
on intra-Community acquisitions and supplies.
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Depending on the way of doing business, PSIs may choose one of
the methods proposed (a or b).
st
th
The Intrastat form must be submitted in period between 1 and 15
day of the month following the month for which the Intrastat form
compiles.
If the fifteenth is a non-working day, the deadline is the last
working day prior to the fifteenth.
Exception to the mentioned above is reporting for vessels and
aircrafts, and reporting for staggered consignments. The reporting
period for vessels and aircrafts is the calendar month during which
a transfer of ownership occurs, whereas for staggered
consignments the reference period is the month in which the final
consignment had been delivered or received.
For activities involving operational leasing, the reporting period is
the month when the goods are received or dispatched (when
concluding the contract, if the duration of leasing is expected to
exceed two years) or the month in which it becomes evident that
the goods will be withheld for more than two years.
In the event that the PSI in a particular month does not have any
transactions, it is liable to send in a nil Intrastat form.
Deadlines for submitting Intrastat forms in 2017
Reference period
Submission deadline
January
15. 2. 2017
February
15. 3. 2017
March
14. 4. 2017
April
15. 5. 2017
May
14. 6. 2017
June
14. 7. 2017
July
14. 8. 2017
August
15. 9. 2017
September
13.10. 2017
October
15. 11. 2017
November
15. 12. 2017
December
15. 1. 2018
Important notes:
-
if the fifteenth is a non-working day, the deadline is the last
working day prior to the fifteenth
PSIs are bound to provide, for the requirements of Intrastat
statistical survey to the Ministry of Finance, Customs
Administration, accurate, complete and updated data on trade
10
-
-
in goods within the European Union, without remuneration, in
content and in form as determined by the producer of official
statistics and within the deadlines determined by the Annual
Implementing Plan or Decision by the Government of the
Republic of Croatia (Official Statistics Act, Article 38 (OG Nos
103/03, 75/09, 59/12 and 12/13 – consolidated text)).
If the PSI do not provide accurate, complete and updated data,
in the content and form determined by the producer of official
statistics and within the timelines determined by the Annual
Implementing Plan or Decision of the Government of the
Republic of Croatia as referred to Article 35 of the Official
Statistics Act, the provisions of Article 69 of the Official
Statistics Act are applied
If the data stated by the PSIs are not accurate, complete and
updated, determined independently by PSI or Customs
Administration the PSIs shall be bound to correct them,
according to the Article 39 of the Official Statistics Act.
Responsibility of PSIs
Intrastat form is to be filled in by PSI itself which performs trade
business or it may transfer to a third party - a declarant. The PSI
has exclusive liability for accuracy, completeness and updating of
the data as well as reporting for Intrastat according to the
determined timelines regardless if reports itself or through a TPD.
If the PSI do not provide Intrastat form within the determined
timelines, against legal person and party responsible in business
entity a legal proceedings will be taken in accordance with Article
69, paragraph 1, item 1 of the Official Statistics Act or Article 118,
paragraph 1, item 4 of the Customs Administration Act.
Pursuant to the provisions of article 59 of the Official Statistics Act,
data collected from the Intrastat survey are subject to the provisions
on confidentiality and protection of statistical data.
Institutional responsibility
for Intrastat in the
Republic of Croatia
In terms of the provisions of the Official Statistics Act, the Croatian
Bureau of Statistics (CBS) is responsible for preparing and
conducting statistical activities, fulfilling international liability
regarding official statistics from the scope of work determined by
the Programme of Statistical Activities of the Republic of Croatia
and for Intrastat survey. The Croatian Bureau of Statistics and the
Customs Administration of the Republic of Croatia signed in 2008
an Agreement on Mutual Cooperation for the Implementation of
Intrastat survey (statistics on the trading in goods between EU
Member States) into the statistical system of the Republic of
Croatia. According to the stated agreement, the CBS is the central
authority or institution assigned for Intrastat survey (methodology,
data processing and dissemination of statistical data), while the
11
Customs Administration collects and controls data for the stated
survey.
In accordance with the Official Statistics Act data submitted in the
Intrastat form are considered to be confidential and may be used
exclusively for statistical purposes.
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Intrastat form
Where can be found the
basic data for filling in the form?
Intrastat form comprises a collection of all data which the PSI must
report for Intrastat electronically (see Annex 5).
The Intrastat form comprises two parts:
- header of the Intrastat form, and
- reporting items of the Intrastat form.
The header of the Intrastat form contains data on the business
entity (PSI), Intrastat form and the eventual declarant, and is
indicative for all items relating to the particular period and reporting
flow.
Reporting items of the form contain data on goods which is an
object of exchange with EU Member States.
How to submit the Intrastat form?
The Intrastat form is submitted only electronically, using the
exchange of electronic documents between the entrepreneurs and
the Information System of the Customs Administration.
The PSIs are submitting .xml electronic Intrastat form to the
Customs Intrastat system using the G2B service of the Customs
Administration.
Documentation needed for filling in the Intrastat form
Based on the Regulation (EC) No 638/2004 of the European Parliament and of the Council: Article 2,
Definition Goods and Community goods; Article 3: Definition scope of dispatches and arrivals),
Intrastat survey comprises all dispatches of goods from the Republic of Croatia to another Member
States as well as arrivals from other Member States to the Republic of Croatia (except goods listed in
Annex I of the Commission Regulation (EC) No 1982/2004). This implies purchase, sale, return of
goods; goods sent for or following processing (besides repairs and maintenance).
It is essential for Intrastat purposes that goods physically enter (from another MS of the EU) or leave
the territory of the Republic of Croatia (to another MS of the EU).
The basis for the compilation of the Intrastat report can be found in
the book keeping accounts and inventory reports, e.g.:
 an invoice of a purchase or sale, in and contracts or in
orders.
 bill of lading
 transport documents
 contracts (e.g. purchase / sale contract; processing under
a contract)
 written orders
13

other documentation that contains data on goods.
It is recommended to keep the documentation, used for the compilation of Intrastat report, according to
the timeliness assigned by General Tax Act (NN, No. 147/08) and Accounting Act (NN Nos 109/07,
54/13).
Fields of header of the Intrastat form:
Field 0:
The flow of goods – designates the flow of goods
whether it involves an arrival or dispatch of goods to/from Croatia
Data on PSI – comprises three (3) sub-fields:
Field 1:
Field 1a:
Identification number of PSI - unambiguous
determines the PSI, ID of PSI
Field 1b:
Name of PSI
Field 1c:
Address of PSI
Field 2:
submitted
Reporting period – defines period for which the form is
Field 3:
Total number of items – total number of items in the
reference period, is generated as a sum of all individual reporting
items, but the field is not visible in an excel Intrastat form.
Field 4:
Data on Third Party Declarant – if a third party is
submitting the report for PSI, it comprises three (3) sub-fields:
Field 4a:
Identification number of a Third Party
Declarant - unambiguous determines the TPD, ID of TPD, for
the purpose of Intrastat survey PIN will be used as
identification number of HR TPD / declarant, while 2
alphabetical characters of country and 18 alpha-numeric
characters (Geonomenclature+ID) are provided for foreign
TPDs (Geonomenclature+ID).
Field 4b:
Name of Third Party Declarant
Field 4c:
Address of Third Party Declarant
Field 4d:
Country of Third Party Declarant
Field 5:
Data on Customs Administration – field is not visible in
excel Intrastat form because it is automatically generated.
Field 6:
Type of form - defines the type of form considering its
reporting purpose
Code
Description
I
Original form
N
Substitute form
B
Deleting a prior submitted
form
Nil form
0
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Code I designates the original form for a particular reference
period. In the original form fields of the header of the Intrastat form
and fields of reporting items are filled in.
Code N designates the substitute form which entirely replaces
the original form
- identification data (data on PSI, flow of goods,
reference period) on substitute form have to be exactly
the same with those on original or nil form because in
database it covers substantially the same form with code
I or 0
- substitute form is used in case some errors in the
report already submitted are identified by PSI, e.g. for
net mass
Code B deleting a prior submitted form
- the header of the form needs to be filled in with the
same identification data as original, nil or substitute form
entering alpha code B in field 6 which will delete a prior
submitted form.
Code 0 nil form (nil report)
- submitted by PSIs which did not have an
arrival/dispatch from / to EU Member States. For
Intrastat purposes they (PSIs) are liable to forward the
Intrastat form with its identification data and code 0.
Field 7:
Reference number – the Information System of
Customs Administration assign a reference number to Intrastat form
after it has passed
formal control of the fields and has been
received to the system. The field is not visible in an excel Intrastat
form, yet in the feedback message that PSI receives with regard to
the successful submission of Intrastat form in the system.
Field 8:
Date - contains the data on date for filling in the
Intrastat form, but the field is not visible in an excel Intrastat form
since it is filled in automatically.
The reporting items of the Intrastat form are part of the form that
contains data relating to the type of goods which the particular PSI
receives or dispatches in a particular reporting period.
15
Fields of the Intrastat form’s reporting items:
Field 9:
Item number – the number of the last entered item
has to be equal to number of items on field 3.
Field 10:
Commodity code - The eight-digit commodity code
according to the Combined Nomenclature (CN).
For specific movements of goods the simplified coding of goods is
possible. Detailed explanations in heading Specific goods and
specific movements of goods.
Full title of the Regulation is: Commission Implementing Regulation
(EU) 2016/1821 of 6 October 2016 amending Annex I to Council
Regulation (EEC) No 2658/87 on the tariff and statistical
nomenclature and on the Common Customs Tariff (OJ L 294,
28.10.2016)
Goods are classified in the CN based on the General rules and
Notes (Notes to Sections, Chapter Notes, Notes to the subheadings
and additional notes) and not otherwise!!
Each PSI is required to correctly classify all received / dispatched
goods according to the current Combined Nomenclature during the
compilation of Intrastat in accordance with:
1.
2.
3.
4.
5.
General rules for the classification of goods in the CN,
Notes to Sections,
Chapter notes
Notes to the subheadings and
Additional notes.
General rules for the classification of goods in the Combined Nomenclature has to be applied at
exactly the same order as listed (e.g. the goods will be classified in the CN pursuant to General rule 3a
only if General rule 1 nor General rule 2 cannot be applied, etc.).
Considering that the PSI has documentation on goods, which contains a description of the goods,
purpose and other crucial characteristics, it is necessary in accordance with the detailed information
on goods (according to the documentation) to apply an appropriate general rule on the classification of
goods.
Classification of goods in the Combined Nomenclature shall be governed by the following
principles:
1. The titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal
purposes, classification shall be determined according to the terms of the headings and any relative
section or chapter notes and, provided such headings or notes do not otherwise require, according
to the following provisions.
2. (a) Any reference in a heading to an article shall be taken to include a reference to that article
incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has
the essential character of the complete or finished article. It shall also be taken to include a
reference to that article complete or finished (or falling to be classified as complete or finished
by virtue of this rule), presented unassembled or disassembled.
(b) Any reference in a heading to a material or substance shall be taken to include a reference to
mixtures or combinations of that material or substance with other materials or substances.
Any reference to goods of a given material or substance shall be taken to include a reference
to goods consisting wholly or partly of such material or substance. The classification of goods
consisting of more than one material or substance shall be according to the principles of
16
rule 3.
3. When, by application of rule 2(b) or for any other reason, goods are prima facie classifiable under
two or more headings, classification shall be effected as follows:
(a) the heading which provides the most specific description shall be preferred to headings
providing a more general description. However, when two or more headings each refer to part
only of the materials or substances contained in mixed or composite goods or to part only of
the items in a set put up for retail sale, those headings are to be regarded as equally specific
in relation to those goods, even if one of them gives a more complete or precise description of
the goods;
(b) mixtures, composite goods consisting of different materials or made up of different
components, and goods put up in sets for retail sale, which cannot be classified by reference
to 3(a), shall be classified as if they consisted of the material or component which gives them
their essential character, in so far as this criterion is applicable;
(c) when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the
heading which occurs last in numerical order among those which equally merit consideration.
4. Goods which cannot be classified in accordance with the above rules shall be classified under the
heading appropriate to the goods to which they are most akin.
5. In addition to the foregoing provisions, the following rules shall apply in respect of the goods
referred to therein:
(a) camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace
cases and similar containers, specially shaped or fitted to contain a specific article or set of
articles, suitable for long-term use and presented with the articles for which they are intended,
shall be classified with such articles when of a kind normally sold therewith. This rule does
not, however, apply to containers which give the whole its essential character;
1
(b) subject to the provisions of rule 5(a), packing materials and packing containers ( ) presented
with the goods therein shall be classified with the goods if they are of a kind normally used for
packing such goods. However, this provision is not binding when such packing materials or
packing containers are clearly suitable for repetitive use.
6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined
according to the terms of those subheadings and any related subheading notes and, mutatis
mutandis, to the above rules, on the understanding that only subheadings at the same level are
comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless
the context requires otherwise.
When classifying goods according to the Combined Nomenclature it
is important to know under which General rule a certain goods were
classified in a particular CN code, and based on a which Note
(Notes to Sections, Chapter Notes, Notes to subheadings).
This kind of procedure should be applied in each classification of
goods according to the CN, meaning it is necessary to know why
some goods are classified in a specific CN code, i.e. why the same
goods are not classified in some similar CN code.
The application of simplified reporting is available for specific
movement of goods. Extensive explanations in chapter Specific
goods and movement of goods.
Field 11:
Description of goods – the comprehensible trade
name of the goods is to be entered in this field.
E.g.: personal vehicle, travel bag, candy, floats etc...
With regard to the dispatches or arrivals of ships, the name of the
ship is obligatory.
The name in the Combined Nomenclature is not used for filling in
this field and it cannot contain special characters (- /! "" # $% &,
17
etc.). Description of the goods shall be entered only in Croatian
language.
It is possible to enter only 400 characters in the field „description of
goods“.
3
FI
11,500
Statistical
value
Net mass
11
Invoice
value
Country of
origin
CPT
1–
territory
of Croatia
SUQ
Mode of
transport
FI Finland
Nature of
transaction
NMS200
03 0070 5
Place of
delivery
85332900
Descriptio
n of goods
Delivery
terms
CN code
Country of
destination/
consignment
Example 1: incorrect description of goods
25.000
27.543
CN code 85332900 comprises following: Fixed electrical resistors
for a power handling capacity > 20 W (excl. heating resistors).
From the description of goods “NMS200 03 0070 5” is not clear
what goods is considered to be, and it should be clear that it is
the electrical resistor, and therefore the description of goods is
incorrect!
Field 12: Country of destination / consignment code
– coded label for country of destination / consignment
(Geonomenclature – see Annex 6).
For arrivals the Member State from which the goods were sent to
Croatia is entered, and for dispatches the last known Member State
to which the goods were delivered. HR as a country of destination /
consignment code should not occur.
Field 13:
Delivery terms
– comprises two sub-fields: delivery terms' codes according to
Incoterms and place of delivery (see Annex 7 and Annex 8).
Place under the delivery terms indicates the place where costs and
risks are transferred from supplier to the customer.
E.g.: with regard to the arrival of goods from other Member State
using EXW Graz parity, code 2 shall be entered for the place of
delivery - the territory of another Member State, while regarding a
dispatch of goods from the Republic of Croatia with the same parity,
the code of the place of delivery is 1 – territory of Croatia. Third is
an example of the quasi import from China with a dispatch from HR
to the EU on a delivery term FOB Shanghai – code 3 shall be
entered for the place of delivery.
The delivery terms are defined as: ‘Those provisions of the sales
contract which lay down the obligations of the seller and the
customer respectively in accordance with the Incoterms of the
International Chamber of Commerce’.
18
INCOTERMS 2010
-
-
-
-
standard trade definitions commonly used in international sales
contracts and define: when seller delivered, and customer
received the goods. Being only rules for the interpretation of
global shipping terms included in specified articles of the sales
contract, and without prejudice to the rest of other contract
terms, they clearly indicate the point at which the
responsibilities for the costs and risk factors related to the
delivery of the goods shift from the seller to the customer
(exporter / importer).
Incoterms 2010 are grouped into four categories (E, F, C, D),
and each group indicates different degree of responsibility of
seller over a delivery
E terms occur when a seller's responsibilities are fulfilled and
when goods are ready to depart from their facilities – the lowest
degree of responsibility (EXW)
Terms beginning with F refer to shipments where the primary
cost of shipping is not paid for by the seller (FCA, FAS, FOB)
Terms beginning with C deal with shipments where the seller
pays for shipping (CFR, CIF, CPT, CIP)
D terms cover shipments where the shipper / seller's
responsibility ends and when the goods arrive at some specific
point – the highest degree of responsibility of a customer (DAT,
DAP, DDP).
Calculation of statistical value in Intrastat report depends on
delivery terms.
Field 14:
Nature of transaction
– nature of transaction code according to the listed item
(see Annex 2).
Field 15:
Mode of transport
– mode of transport code for listed item (see Annex 9).
The code is determined by active means of transport by which the
goods leaves statistical territory of MS of dispatch or enters in
statistical territory of MS of arrival.
Mode of transport code 5 – Postal consignment is applied in case of
arrival / dispatch of postal consignments with following notes:
-
-
-
If the active mean is known by which the postal consignment
has been delivered / dispatched (e.g., by truck) – mode of
transport code corresponding to the known active mean is
entered (e.g., 3 – road transport) in Intrastat form.
If the active mean is not known by which the postal
consignment has been delivered/dispatched – mode of
transport code 5 is to be entered in Intrastat form (postal
consignment).
Mode of transport code 5 is allowed to use for postal
consignments weight =< 1000 kg (thousand kilograms). For
consignments weight >1000 kg the exact determination of
mode of transport has to be done.
19
Mode of transport code 9 – Own propulsion, applied in case of
purchase / sale of mean of transport (e.g. aircraft, bus etc.)
whereby the goods are not delivered / dispatched (carried) on other
mean of transport but under their own propulsion.
Field 16:
Country of origin code
– only in case of arrival of goods (Geonomenclature – see Annex
6).
The country of origin is assessed according to rules of origin in
each Member State (country of origin is the country in which the
goods are wholly produced or the last substantial transformation
took place). Therefore, for country of origin in the Intrastat reporting
a non-EU country code may occur as well. In case of impossibility
to assign a correct country of origin, the country of consignment
may be entered in field 16 in following cases:
-
goods in chapter 97 of the Combined Nomenclature,
goods delivered after outward processing,
returned goods,
goods of which the origin is not known,
goods of origin in the reporting Member State (HR).
As regards to specific goods and movements, especially vessels
and aircraft or goods delivered to vessels and aircraft – special
rules regarding the partner Member State / country exist (see
chapter Specific goods and movements).
Field 17:
Net mass
– is expressed in kilograms using three decimal places. Exception
is electricity for which the net mass is not recorded but the quantity
in supplementary unit expressed in megawatts. The net mass is the
mass of goods without packaging. If the data on net mass is not
available, it has to be determined as accurate as possible.
Conversion factors for net mass estimation 2017
Example 1: in case there is a need to convert data on litres of wine
to a data on net mass expressed in kilograms, all the following
needs to be done:
-
-
Exact determination of the CN code (wine) from the Combined
Nomenclature – let’s assume that it’s about the CN code 2204
21 23 (White wines produced in Tokay e.g. Aszu, Szamorodni,
Máslás, Fordítás, in containers holding <= 2 l and of an actual
alcoholic strength of <= 15% vol, with PDO (excl. sparkling wine
and semi-sparkling wine)
CN code 2204 21 23 prescribes data on SUQ according to the
code 33
Code 33 refers to “litre”, according to the Annex 10
“Supplementary unit”
Open “Conversion factors for net mass estimation” and find CN
code 2204 21 23
According to the code 2204 21 23, conversion factor is 0,9750
Let’s assume that it’s about arrival / dispatch of total 25 112
litres of wine, and all amount concerns CN code 2204 21 23
Multiply 25 112 litres * 0,9750=24 484,2 kg
Conversion factors are used, besides the calculation of net mass,
also for the calculation of value of goods per kilogram.
20
The column Conversion factor for value per kilogram is applied in
some cases when the goods are declared in Intrastat report, for
which the exact value in moment of compiling the Intrastat report is
not known.
Example 2: Tokay wine (from the previous example) has arrived at
the consignment warehouse (NoT 12). The goods have arrived with
supporting bill of lading and CMR (there is no invoice stating the
value of goods). Type of goods is stated on a bill of lading (wine
Tokay). Following needs to be done:
-
-
-
Determine net mass – let’s assume that it’s 24 484, 2 kilograms
(do not use data on litres because we need data on kilograms –
net mass in kg).
Goods has to be classified according to the eight-digit code of
the CN: 2204 21 23
According to the CN code 2204 21 23 – conversion factor is 2,
40552487899674 (rounded = 2, 41). It concerns the value
expressed in euros!
Multiply 24 484,2 kg * conversion factor 2, 40552487899674 =
58 897, 35224233198 (rounded = 58 897, 35 EUR)
So, the invoice value of total amount of the received Tokay
wine is 58 897, 35 EUR.
Field 18:
Quantity in SU
– the supplementary unit is stipulated for goods in the Combined
Nomenclature. It is necessary to enter the quantity of goods in
stipulated supplementary unit with three decimals. If the
supplementary unit is not stipulated by a certain tariff number, or if it
concerns the specific movement of goods (industrial plants, goods
delivered to vessels and aircrafts and offshore installations), this
field shall remain empty!
Field 19:
Invoice value - the value of the goods shown on the
invoice in the case of a sale or purchase of goods. If there is no
invoice, the invoiced value of the goods is estimated on the basis of
the price that would be obtained in the event of a sale or purchase
of the respective goods. The invoice value does not include VAT
and other taxes. It includes additional costs (freight costs,
packaging, loading, reloading, insurance) if included in the invoice
value and shown on the invoice in accordance with delivery terms
(Incoterms). For dispatches and arrivals of goods following
processing, the total value of the processed goods is shown. The
invoice value is expressed in kuna.
In case of value on the invoice shown in foreign currency, the value
shall be converted using the official exchange rate list of the
Croatian National Bank. The first valid exchange rate list for the
particular month, that is month for which data are reported, is
applied for converting the currency in kuna and is found at the
CNB’s website. E.g.: when reporting arrival and dispatch of goods
carried out in January of 2017 the invoice value is reported to the
Intrastat according to the midpoint exchange rate published in the
exchange rate of the CNB No 253, which is determined on 30. 12.
2016, and applied as of 31. 12. 2016.
21
Invoice value regarding processing activities
ARRIVAL / DISPATCH OF GOODS WITH A
VIEW TO PROCESSING
 Goods or raw material remains the property
of a processor (owner supply)
 No invoicing and transfer of ownership
 Goods are supported by bill of lading or pro forma document
 IV = value of goods received for processing
(if the value of goods received for processing
is not known, invoice value is the estimated
market value of the goods)
ARRIVAL
/
DISPATCH
OF
GOODS
FOLLOWING PROCESSING
 Goods are processed or the new product
has been manufactured
 Invoice for processing fee or invoice for new
manufactured product exists
 Invoice is issued by a processor (processing
or manufacturing company)
 In case when processor issues invoice for
processing fee:
IV = value of goods / materials originally
received for processing + processing fee +
the price of the materials and parts added.
 In case when processor issues invoice for
new manufactured product (e.g. ship,
vehicle, machine etc.):
IV = value of manufactured final product
(according to the issued invoice, and includes
material and manufacturing service) + value of
originally received goods or raw material owned
by a processor (owner supply).
Field 20:
Statistical value
- the value of goods at the Croatian border. It is calculated in the
manner that the invoice value of goods in kuna is calculated
according to the franco Croatian border parity. The costs of
transport, loading and insurance up to the Croatian border with
respect to the delivery terms are completely or partially added to or
reduced from the invoice value.
With regard to dispatch of goods, the FOB value (free on board) is
calculated, i.e. the ancillary costs (e.g. freight, insurance) incurred
from the place of delivery in the Republic of Croatia to the port,
airport or other frontier-crossing point at the Croatian border, are
added to the value of goods. For instance, if the manufacturer
delivers the goods from the Republic of Croatia to another Member
State, all costs incurred due to the movement of goods from the
manufacturer to the port of dispatch or border crossing at the
Croatian border are included in the statistical value.
With regard to arrival of goods, the CIF value (cost, insurance and
freight) is calculated, i.e. the ancillary costs (e.g. freight, insurance)
incurred from the place of delivery in the Member State up to the
Croatian border is included in the value.
In the case that the place from which the goods were dispatched
from Croatia or the place where the goods have arrived to Croatia
is located near the Croatian border (100 km), the ancillary costs
incurred in the territory of the Republic of Croatia may be
disregarded when calculating the statistical value. The statistical
value is expressed in kuna.
(see Annex 10).
Transport costs: In the case when transport costs are not known,
estimated transport costs shall be declared. Share of costs in HR
can be approximately determined in a ration between a distance in
km and a total transport cost. In the case when transport cost is not
shown on the invoice, information on transport cost can be found on
web pages of carriers or forwarding agents.
22
Insurance costs: In the case when insurance costs are not known,
estimated insurance costs are based on a costs usually paid for
that kind of services in the case goods are insured. Information on
insurance costs of goods can be found on a web page of some
insurance companies (Cargo insurance), i.e. it is possible to ask
insurance companies for an informative offer.
Examples of calculation the statistical value on CIP parity:
23
Sum up of items with identical data
Individual reports for the same flow, relating to the same product
code has to be summarized providing all description data identical
(description of goods, country of destination/consignment, delivery
terms – first and second subfield, nature of transactions – first and
second subfield, mode of transport, country of origin for arrivals).
Sum up is carried out in a way to add up the values of the same
type of data (net mass, supplementary unit, invoiced value and
statistical value) of each individual report.
19021100
19021100
Description of
goods
Country of
destination
/consignm
ent
Delive
ry
terms
LASAGNE
AT
EXW
2
11
3
AT
EXW
2
11
3
VERMICELLI
Country of
origin
CN code
Place of
delivery
Nature of
transactio
n
Mode of
transport
Example 1: sum up in Intrastat report on ARRIVAL
Net mass
Invoiced
value
(IV)
Statistic
al value
(SV)
AT
294,000
10.000
10.500
AT
2.520,000
18.000
19.500
SUQ
19021100
PASTA
AT
EXW
2
11
3
AT
1.200,000
9.000
10.500
19021100
MACARONI
AT
EXW
2
11
3
AT
1.800,000
13.000
14.500
19021100
FUSILLI
AT
EXW
2
11
3
AT
1.080,000
8.000
9.000
19021100
SPAGHETTI
AT
EXW
2
11
3
AT
1.120,000
9.000
10.000
SUM UP:
19021100
LASAGNE,
VERMICELLI,
PASTA,
MACARONI,
FUSILLI,
SPAGHETTI
AT
EXW
2
11
3
AT
8.014,000
67.000
74.000
The result of sum up is one item under the CN code 1902 11 00,
instead of previous six items. It is possible to enter max. 400
characters in the field „description of goods“, therefore all types of
pasta are listed from the CN code concerned (spaghetti, fusilli,
macaroni, pasta, vermicelli and lasagne).
Correctly classified goods according to the Combined
Nomenclature are the prerequisite to sum up items in Intrastat form.
Given the field „Description of goods“ in Intrastat form allows
entering of 400 characters, it's desirable to enter and more than one
article, i.e. comprise apropos sum up as many different articles
according to the size of field.
If the same article repeats several times, there is no need to enter
its title more than once in the field „Description of goods“, it is
enough to enter it once.
24
Clarification on some specific transaction regarding
Intrastat
1. Credit notes and their impact on statistical value
A credit note is a form or letter from the seller to a customer, stating
that a certain amount has been credited to the customer's account.
It is issued in various situations to correct a mistake, such as (1) an
invoice amount is overstated, (2) correct discount rate was not
applied, (3) goods spoil within the guarantee period, or (4) they do
not meet the customer's specifications and are returned.
If a credit note is issued for an error in declaring value, discount
which was approved must be calculated into the statistical value on
the Intrastat form during the reference period, or subsequently in
the substitute form.
Example 1: PSI has received the goods in value of 100 000, 00 kn
and invoice in the same amount in February. Upon examination of
th
goods imperfections were determined on a part of goods. At 5 of
March PSI has received a credit note for an improper part of goods
from February stating that 20 000, 00 kn has been credited to the
PSIs account.
th
Given that the PSI till 5 of March hasn’t yet delivered Intrastat
th
report for February (deadline is the 15 ), the following needs to be
done: declare an arrival of goods in value of 80 000, 00 kn in
Intrastat report for February (deduct the amount form invoice with
the value of a credit note).
If a credit note is issued as a bonus, discount at the end of the year
for a good results, it will not be reflected on the transaction value
shown on the Intrastat form, since the value of the goods must be
established at the moment of crossing the border. In that case it is
not necessary to correct originally declared value in Intrastat form.
Note: PSIs are not required to submit a correction of the value and
quantity with a substitute form:
- if the deviation between the valid and declared value of goods
at the item level is less than or equal to ± 5% and less than
100 000 kn
- if the deviation between the valid and declared quantity of
goods at the item level is less than or equal to ± 5%.
2. Return and replacement of goods
Returned goods and replacement deliveries are to be included in
Intrastat. The reference period is the month when the return or
replacement delivery took place. Transaction code 2 is used when
the original goods movement was recorded with code 1, and the
value of the returned or replacement goods must be provided.
Return of goods and replacement deliveries are reported in the
direction the goods are sent, i.e. goods received as arrivals and
goods sent as dispatches:
25
-
-
the business entity that return goods, must report the return as
a dispatch. If the business entity receives a replacement
delivery, it must be reported as an arrival.
A business entity that receives returned goods must report the
return as an arrival. If the business entity sends the
replacement delivery, it must be declared as a dispatch.
The following transactions are covered:
Return of goods (Not 21)
Replacement for returned goods (Not 22)
Replacement (e.g. under guarantee) for goods not being
returned (Not 23).
Return of goods of which the original transaction was reported with
transaction codes 3, 7, 8 and 9, must be declared again with the
same transaction codes. On the other hand, the return of goods
with the previous transaction code 4 should be reported using code
5.
If delivered goods are found to be of unsatisfactory quality and are
to be returned to the supplier, in that case the following is important:

If the PSI is liable for one flow of goods (arrival or
dispatch)
In the case an arrival or dispatch of goods has already been
submitted to Intrastat, and the difference in quantity or value for
a certain delivery of goods has been identified afterwards and a
credit note has been issued for the same delivery, already
submitted data on value and / or quantity of received or
dispatched goods shall be adjusted (changed) with a substitute
form for that month in which the goods concerned have
originally been received.

If the PSI is liable for both flows (both arrivals and
dispatches)
Return of goods is to be reported and the deduction of value
approved with a credit note doesn’t need to be carried out.
So, when it concerns the return of goods, an amount of a credit
note is not to be declared for Intrastat.
Example 1: PSI is liable only for flow 1 – arrival
-
-
100 televisions received in April – to be reported to Intrastat
with a NoT 11
A part of received goods (20 TVs) is of improper quality and are
to be sent to the supplier in May – no reporting to Intrastat since
PSI is not liable to report for dispatches
In June the supplier sends:
a) A credit note for 20 TVs – on a basis of a received credit
note PSI will submit a substitute form to Intrastat for April by
changing (deducting) quantity and value of received
televisions (80 TVs will be declared in N (substitute) form).
or
b) Supplier sends a free new replacement of 20 TVs (valid) –
declared with NoT 22
26
Example 2: PSI is liable for both flows
-
-
100 TVs received in April - to be reported to Intrastat with NoT
11
A part of received goods (20 TVs) is of improper quality and are
to be sent to the supplier in May - to be reported to Intrastat
with NoT 21
In June supplier sends:
c) Credit note for 20 TVs – deduction of value and quantity
won’t be carried out by a PSI in the Intrastat report for April
since report on return of goods has been submitted. So,
when it concerns the return of goods, the amount of a credit
note is not declared for Intrastat.
Or
d) Supplier sends a free new replacement 20 TVs (valid) –
declared with NoT 22.
3. Rebates and discounts
When compiling Intrastat report according to invoice which specifies
the discount - PSI is obliged to determine precisely whether it is a
discount on goods or a payment discount.
Following is to be declared:
-
Rebates and discounts which are known at the moment of
declaring goods (not a payment discount, but discount on
goods) to Intrastat and can be related to each delivery of
concrete goods should be taken into account when defining the
value and quantity for Intrastat.
-
In the case of an arrival or dispatch of goods already reported
to Intrastat, but the difference in the quantity or value of a
certain supply of goods has been established afterwards, data
on value and / or quantity of goods already declared should be
adjusted (changed) with a substitute form.
-
Following is not to be declared:
-
Discounts granted at a later point in time (e.g. not foreseeable
at the time of transaction, granted as total amount for all
previous transactions) and subsequent changes of the
underlying contract do not require an adjustment of the
statistical value.
-
Discounts related to way of payment (e.g. advance payment),
payment prior to due date or arranged by contract between
supplier and customer are not reported to Intrastat.
-
The difference in value and / or quantity ±5% on an item level
has not to be declared for Intrastat.
27
Example 1. Invoice for purchase / sale indicates following values:
Value of goods
Sconto (advance payment 3%)
Total for payment
1000, 00 €
30, 00 €
970, 00 €
Sconto is a payment discount.
Cassa sconto represents discount on payment on time or reward for timely payment (5% discount on
payment within 10 days since the day of issuing the invoice).
Considering that it is the discount on payment (and not discount on goods) – is not to be declared for
Intrastat, meaning the value of 1 000, 00 EURO should be declared for Intrastat.
If the company is reported 970, 00 EURO in VAT form - such difference between Intrastat and VAT
report is justified.
Example 2. Invoice for purchase / sale indicates following values:
Value of goods
Rebate
Total for payment
1000, 00 €
30, 00 €
970, 00 €
Rebates are generally considered less (reduced) price compared to the price according to the price list
of goods and services, which is granted to certain customers under different conditions and at different
times, according to pre-agreed criteria.
Since rebate present discount on goods - it is to be declared for Intrastat, meaning the value of 970,
00 EURO should be declared for Intrastat.
Example 3. Invoice for purchase / sale indicates following values:
Value of goods
Rebate
Sconto for payment prior to delivery of goods
Total for payment
1000, 00 €
30, 00 €
50, 00 €
920, 00 €
As it was previously mentioned, rebate has to be declared, and sconto is not to be declared for
Intrastat.
Arrival / dispatch in value of 970, 00 EURO is to be reported in Intrastat report.
4. Samples and advertising materials
Samples could be all goods which are used to illustrate their function or perhaps to allow potential
customers to test them out prior to purchase. The sample does not have to be defaced or altered in
any way to prevent it being sold on as the whole point of providing a commercial sample might be to
demonstrate its functionality.
Commercial samples have certain basic features which are different from the goods they represent, for
example, less packaging than the one intended for sale, the label indicating a sample or a test
product, delivered in the appropriate quantity sufficient for potential customers to make a decision on
purchase of the product itself or the decision on business cooperation with the supplier, etc., on the
basis of samples.
28
Special attention should be paid on received / dispatched amount of free samples – in the case of an
appropriate amount of subject samples (an amount sufficient to make decision on the start of business
cooperation, e.g. a few pieces), an arrival / dispatch of free samples is not to be reported to Intrastat.
But when it comes to the amount of free samples of more than appropriate – then the arrival / dispatch
is considered to be free shipment that needs to be declared for Intrastat with NoT 30.
Arrival / dispatch of an appropriate amount of free commercial samples and advertising material (i.e.,
not to be paid) which purpose is not of a commercial transaction but preparing or supporting a
subsequent trade transactions, are not to be reported to Intrastat.
If the commercial samples and advertising material are to be paid, regardless of the amount, in that
case are to be reported to Intrastat, NoT 11.
Other free shipments are to be reported with NoT code 30. Therefore, in this case, it considers the
goods which PSI gets free (transfer of ownership occurs, but without financial or other compensation).
 Even though the goods are free of charge, it still has its market value. If there is no document
(e.g. invoice) indicating the value of goods, then the value of goods has to be estimated
(estimation on a basis of the market value of goods at the moment of crossing the Croatian
border) and the estimated value has to be declared for the Intrastat.
Example 1: company in HR has received free commercial samples from supplier in the EU, in order to
conclude future arrangements on business cooperation. Samples are physically delivered on the
tractor-trailer (truck) and are found to be a quantity of 20 tons of samples.
In this case, free admission of 20 tons of samples cannot be considered as an appropriate amount
(recipient may decide on the continuation of business cooperation based on a smaller amount of
samples) and the subject samples in this case should be declared for Intrastat report on arrival, NoT
30.
Example 2: company in HR has received 6 pieces of shampoo samples, without any special label
indicating it was a sample, shampoo size packaging is identical to the size that can be bought in
stores, and the supplier also issued an invoice for 6 pieces of shampoo samples which has to be paid.
In this case, the receipt of 6 pieces of shampoo samples has to be declared for Intrastat report on
arrival, NoT 11.
Example 3: the customer orders the goods concerned, ordered goods receives together with the
invoice, and during the check it has been determined that a part of goods (ordered and listed on the
invoice) still hasn’t delivered by supplier. In that case, the customer complains to the supplier for a lack
of goods in shipment, the supplier recognized the complaint and delivered a credit note (financial
approval) to the customer approving the deduction of payment by the respective invoice for the part of
missing goods. Supplier subsequently delivered the goods to the customer in HR (a part of which
previously forgot to deliver), but without payment.
This can be interpreted to the effect that the supplier has admitted his mistake, but with aim to
maintain good relations with customer he has delivered goods free of charge – in that case, it
considers the free shipment which has to be declared for Intrastat with NoT 30.
5. Newspapers and periodicals under subscription
The movement of goods such as newspapers and periodicals from one Member State to another is in
the scope of the Intrastat. If it involves deliveries on the basis of direct subscriptions, it is considered
as a trade in services and should be excluded from the statistics on trade in goods.
It is necessary to distinguish between terms “seller” and “subscriber”. “Seller” is a company that sells
newspapers and magazines to customers, and issues invoices for the respective purchase / sale
29
transaction and reports the dispatch of newspapers and magazines to the EU for Intrastat.
“Subscriber” is a customer – a legal or natural person who has evidence to subscribe (annual,
monthly, quarterly etc.) in the delivery of newspapers / magazines and is not reporting to the Intrastat,
considering that it is a direct subscription.
Example 1: PSI (seller) dispatches newspapers and magazines on a monthly basis in other MSs to
the EU customers and subscribers (both companies and natural persons and non-profit organizations)
and issues invoices for the respective deliveries – the total monthly amount and value of goods
dispatched to other MSs are to be reported to Intrastat, NoT 11.
Example 2: PSI from HR has subscription (subscriber) on an annual reception of journal from the EU.
The magazine has been delivered by mail or electronically – considering it is a direct subscription,
there is no reporting to Intrastat.
Remainder represents the unsold copies of newspapers. PSI gets the information on remainder after
a certain time (e.g. two months). Upon receiving information about the remainder that will not be
returned to the sender, but remains with the customer (e.g. customer will destroy the remainder or
otherwise dispose) – a substitute form has to be submitted to Intrastat by which the nature of
transaction will be corrected in a way that that from one item (e.g. newspaper) two items of the same
goods (newspapers) will come:


For the amount of sold / purchased goods – based on the
invoice NoT 11 shall be declared
For the amount of remainder that will not be returned to
sender – NoT 30 shall be declared
6. Distance sales
Distance selling means that a supplier sells goods to private individuals or customers established in
2
another Member State who do not apply VAT to their intra-EU acquisitions of goods . A typical
example is mail order companies, phone, tele-sales or physical goods ordered over the Internet.
As a general rule, the supply of goods by taxable persons to private individuals within distance sales
arrangements should be reported in INTRASTAT following standard rules: according to Article 2(a),
2(d) and Article 3 of Regulation (EC) No 638/2004, physical movement of goods from one Member
State (dispatches) to Croatia (arrivals) has to be declared in INTRASTAT system of both Member
States.
However, the distance sale should be distinguished from the arrangements which look like distance
sale but are not. To know the difference between these two transactions the PSIs should understand
the procedure of declaring such transactions in Croatian fiscal (tax) forms.
The distance sale from VAT point of view implies that goods are directly transported from the Member
State other than Member State of destination, i.e. the Member State where the goods will be released
for consumption. Each Member State has established thresholds in its national currency, which define
when a trader, residing in a Member State of the EU, needs to be registered for VAT purposes in the
Member State of destination of goods:
If the trader does not exceed the threshold in the Member States of destination, he is not obliged
to register as VAT payer in that Member State. In this case, the place of supply remains in the Member
State of origin (where the transport operation begins). In practice it means that the trader will charge
2
Article 33(1)(a) of Council Directive No 2006/112/EC: The supply of goods is carried out for a taxable person, or a non-taxable
legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1) or for any other nontaxable person.
30
the foreign customer (natural or legal person, which is not tax payer in the Member State of
3
destination) his national VAT rate .
- In this case there is no INTRASTAT arrival declaration in the Member State of destination!
When the annual value of goods supplied to the customers in another Member State exceeds the
distance sales threshold, the trader is obliged to register for VAT in that Member State. In this case,
the place of supply is considered to be the Member State of destination (where transport ends). In
practice it means that the trader (supplier of goods) will charge his customer (natural or legal person,
which is not tax payer in the Member State of destination) local VAT rate.
- In this case the trader (supplier of the goods), registered for VAT in both Member States, if
exceeded the INTRASTAT exemption threshold in both Member States, is obliged to declare
INTRASTAT dispatches in the dispatching Member State and also INTRASTAT arrivals in the
acquiring Member State.
Distance sale customers (private individuals or customers established in Member States of destination
who do not apply VAT to their intra-EU acquisitions of goods) are not obliged to report in INTRASTAT
systems.
The following example provides simple understanding of transaction which looks like distance sale but
is not:
Private individual A from Croatia is buying goods from the Dutch seller B via the Internet, which is tax
payer in NL. The Dutch company B operates a distribution centre in Croatia and has HR ID number.
The goods are delivered goods from Netherlands to distribution centre in Croatia and, later on, from a
distribution centre in Croatia to customer A postal address in Croatia.
A supply to a private individual occurring after the goods were stored in a distribution centre placed in
the Member State of destination (Croatia) cannot be considered as distance sale. In this case two
distinct transactions have to be identified:
- first, a displacement of its own goods (owned by Dutch supplier B) from NL to a warehouse in HR,
which are subject to the standard fiscal rules of intra-EU supply of goods,
- second is national transaction in the Member State of consumption (national transaction in Croatia).
Considering that the seller B declares a displacement of goods in tax forms, is also obliged to
declare an arrival of goods to the distribution centre for HR Intrastat (if exceeded the INTRASTAT
exemption threshold in Croatia).
7. Software and licences
Data to be reported to Intrastat:
 If it involves a delivery of PC equipped with software and a licence, in that case the total value
of the hardware, software and licence must be declared under the commodity code for
hardware.
Example 1: purchase of PC equipped with software and licence.
 For dispatches and arrivals of standard finished software on CD or some other carrier of
information, reporting for Intrastat is carried out under the CN code for the carrier of
information, whereas the value of the licence is expressed in the price of the whole product.
Example 2: arrival of programme package “Windows 10”.
3
The only exception to this rule is the supply of goods subject to excise duty: although the distance sales value does not reach
the threshold, the place of supply shall always be the Member State of destination of goods.
31
 Upgrading (updating) of standard software, if upgrading has been delivered on physical carrier
(e.g. CD, USB etc.) – to be reported for Intrastat under the CN code for the carrier of
information.
- In cases when the price for the upgrading delivery has already been included in invoice for
the original purchase of software and new invoice hasn’t been issued – not to be reported to
Intrastat.
 The electronic dispatch and arrival of software, software downloaded from the Internet or
sending it via e-mail is not reported.
Data not to be reported to Intrastat:
 A dispatch of customized software that is developed for a particular client, dispatches
and arrivals are not to be reported to Intrastat.
Example 3: SE programming company has delivered software to HR, developed for a particular
client.
 The electronic dispatch and arrival of software downloaded from the Internet.
Example 4: additional licences, paid for using of software that has already been delivered –
licences are regarded as a service and are not to be declared for Intrastat.
Example 5: software delivered by e-mail.
 Upgrading (updating) of standard software, if upgrading has been delivered via Internet – not
to be reported to Intrastat.
NO
Is software delivered on a
physical carrier?
SERVICES – no reporting
to Intrastat
YES
CD, DVD, USB,
hardware,etc.
YES
Is software customized
for a particular client?
SERVICES – no reporting
to Intrastat
NO
Is licence delivered
together with
software?
NO
GOODS - to be reported
to Intrastat
Licence fee exluded form
the IV and SV of goods in
Intrasat reporting
YES
Licence fee included in the IV and SV of goods
in Intrasat reporting
Figure 1: Decision tree on software
32
8. Goods for or following temporary use
Goods for temporary use entered Croatia (e.g. for fairs, exhibitions, etc.), with the intention of returning
to the Member State or country of dispatch without having undergone any change, except normal
depreciation due to their use, is excluded from the INTRASTAT reporting if the following conditions are
met:
- No processing is or was planned or carried out,
- The expected duration of temporary use was or is not intended to be longer than two years
- The dispatch / arrival has not to be declared as supply / acquisition for VAT purposes;
So, if the subject goods have the EU status and all three conditions for movement of goods are met,
the goods are not to be included in intra-EU trade statistics.
9. Packaging
If packaging is traded as an ordinary good, that transaction is reported to Intrastat. If the packaging is
treated as an integral part of the product traded, no reporting is required. In the same way, in the event
when packaging is expected to be returned to the consignor, it is considered as a temporary delivery
and is not reported to Intrastat.
Empty bottles which are temporarily imported or exported with the aim to be filled with particular goods
should be excluded from Intrastat as commodities for the temporary import or export.
10. The sale / purchase with the intermediation of an agent (intermediary)
The intermediary (agent) is a company or person who performs foreign trade operations on behalf and
for the account of the principal. The intermediary’s role is to link the principal with a customer or seller
without direct intervention in concluding an activity and to charge a commission for completion of the
activity.
Company A in Hungary sells goods to company C in Croatia. The sale of goods is carried out through
intermediary B. Intermediary B contacts the seller, company A and customer C. Company A issues an
invoice directly to company C. Upon completion of the activity, company A pays a commission to
company B.
The flow of goods between companies A and C is reported. Company A reports the dispatch of goods
to Croatia. Company C reports the arrival of goods from Hungary. The value of goods does not include
the commission intended to company B.
11. Delivery of goods with the intermediation of a commission agent
The commission agent is a company or a person who performs foreign trade operations on his behalf
but for the account of the principal. Three parties are involved in the transaction: the seller,
commission agent and customer. There is an invoice between the seller of goods and the commission
agent and between the commission agent and the customer of the goods.
33
The commission agent, company B, intermediates in the sale of goods between company A in
Hungary and company C in Croatia. Company A issues an invoice to the commission agent company
B. The commission agent issues an invoice for the goods to company C. Company A dispatches the
goods directly to company C or sends them first to the commission agent and after that to company C.
If the commission agent is located in Hungary, he must report the dispatch of goods to Croatia. The
value of the goods does not include the provision.
In case when the commission agent is located in Croatia, he must report the arrival of the goods from
Hungary. The value of goods includes a commission. The goods are reported using transaction code 1
in the first sub-field and 2 in the second sub-field.
12. Consignment
In case of dispatch of goods from other MS of the EU to a consignment warehouse in HR, without a
change of ownership, but with the purpose of a subsequent sale to a customer in HR or in other MS,
by the foreign business entity (owner of the goods) which is registered for the VAT purposes both in
Croatia and country of consignment, the transaction is to be reported to Intrastat with NoT 99. Foreign
business entity (non-resident) with HR ID number is reporting to Intrastat.
If the goods is sold in HR, that transaction is considered as a domestic transaction and is not to be
reported to Intrastat. If the goods intended to a particular customer and the foreign business has no
HR ID number, an arrival is to be reported by the customer (NoT 11).
In case of dispatch of goods from other MS of the EU to a consignment warehouse in HR, without a
change of ownership, but with the purpose of subsequent sale to a customer exclusively in HR, by the
foreign business entity (owner of the goods) which is registered for the VAT purposes both in Croatia
and country of consignment, the transaction is to be reported to Intrastat with NoT 19. Foreign
business entity (non-resident) with HR ID number is reporting to Intrastat. If the goods is sold in HR,
that transaction is considered as a domestic transaction and is not to be reported to Intrastat.
If the business entity (owner of the goods) is not registered in the country to which it dispatches the
goods to a consignment warehouse without a change of ownership, but with the purpose of a
subsequent sale to one customer, that transaction is reported for Intrastat with NoT 12. Arrival /
dispatch is reported by the owner of the warehouse. In this case the whole amount of the goods
received / dispatched to a warehouse from other MS is to be reported ( not only the subsequently
invoiced goods), considering that the Intrastat survey is recording foreign trade in goods between MSs
of the EU at the moment of actual arrival to the warehouse or dispatch from the warehouse. The flow
of goods is essential, and not the flow of transaction or subsequent sales.
In the event when owner of the warehouse receives the goods from the foreign supplier on its own
name and account, it considers the classic purchase / sale transaction wherein the owner of the
warehouse is reporting an arrival of the goods with NoT 11. Thus, in this case the transfer of
ownership occurs immediately and an arrival / dispatch of goods with NoT 11 is to be reported.
In the event that the goods are returned due to an unsuccessful sale, the return of the goods is
reported for Intrastat with NoT 21 and the same value as reported upon arrival.
13. Supply and assembly of goods
Supply and assembly of goods comprises supply of both goods and services. The value to be
declared for intra-EU trade statistics should cover only the value of the goods. Whenever possible,
the value of the goods as part of an invoice which does not show the value of the goods and their
assembly separately should be estimated (value achieved in the case of a sale on an open market).
34
Operational and financial leasing
Operational leasing
Goods under operational leasing are excluded from Intrastat reporting when their duration was
planning to last less than two years.
Goods under operational leasing must be included when the contract covers a period exceeding two
years. Arrivals and dispatches are reported under transaction code 9 (first sub-field) and 1 (second
sub-field) in the field 14 on the Intrastat form.
The reference period is the month when the goods arrive or are dispatched (at the commencement of
the contract) or the month in which it is obvious that the goods will stay for more than two years.
The value of goods that was originally intended for return within two years, and was not returned in
that period, is estimated at the time when the goods are reported for Intrastat. Considering using of
goods it allows the depreciation or any other factor that might affect the value, so the value of the
goods is the market value (i.e. price the goods might fetch on the open market with the passing of a
two-year period) in the reporting period.
If the lessor, upon expiration of the operational leasing transfers the right of ownership to the lessee,
who buys purchases off the goods (reference period is the month in which a transfer of ownership
rights occurred) - the (estimated) market value of the goods at the moment of the transfer of ownership
onto the lessee is reported.
Financial leasing
Financial leasing is reported for Intrastat.
Financial leasing is a transaction in which three parties are included: the goods supplier (supplier), the
goods receiver (lessee) and the payer of the goods costs (lessor).
 Direct leasing exists when the supplier and lessor are the same entity.
 Indirect leasing exists when the leasing company (lessor) purchases the goods from the
manufacturer or supplier and subsequently leases the goods to the lessee.
When the lessor and lessee are located in the same Member State, and the goods supplier in another
Member State, the supplier reports the dispatch of goods, the lessor however the arrival of the goods.
If the goods supplier and lessor are in the same Member State, the lessee in another Member State,
the dispatch of goods is reported by the goods lessor, whereas the lessee reports the arrival of goods.
The total value of goods (value of all paid instalments and residual value of goods) is reported,
transaction code 1 first sub-field and 4 second sub-field.
The reference period is the month in which the goods are received or dispatched (ordinarily the month
when the leasing/hire-purchase contract has been concluded).
Example 1: PSI from HR purchased a machine from BE supplier. Payment of the machine is
performed via leasing company from Croatia (leasing company financed the purchase of the machine).
Account of the Belgian supplier reads on the leasing company, and the place of delivery is the
warehouse of the PSI in Croatia.
 In this example, the supplier of goods is the company from Belgium, the lessor's leasing
company from Croatia, and the lessee is the PSI from HR.
 Considering that the lessor (leasing company) and the lessee (PSI) are in the same Member
State (i.e. in HR) - the arrival of the goods will be reported by the lessor (leasing company) to
Intrastat.
35
Processing and repair
It is necessary to differentiate between processing and repairs.
Processing covers operations (transformation, construction,
assembly enhancement, renovation, modification, conversion) with
the objective of producing a new or a significantly improved item.
This does not necessarily involve a change in the product
classification. Here are some examples of processing: assembling /
renewing goods following transport; preservation (e.g. addition of
preservatives); treatment (e.g. against parasites and rust); mixing
products of various qualities for the purpose of manufacturing a
product with new quality; bottling liquids (e.g. wine from barrels);
transforming textiles into a product (e.g. clothing, handbags,
curtains); diluting or concentrating liquids (e.g. juices).
A repair means the restoration of goods to their original function or
condition. The objective of the operation is simply to maintain the
goods in working order; this may involve some rebuilding,
replacement or enhancements but does not change the nature of
the goods in any way.
The delivery of goods for or following processing under contract is
reported for Intrastat. The delivery of goods for or following repairs
is not reported for Intrastat.
In practice, except for cases where there is processing under
contract concluded between ordering party and processor, there
are also transactions to be reported to INTRASTAT in the same
way as processing activities (e.g., contract on manufacturing of
finished product). Such transactions are also considered processing
activities.
Example 1: A buyer of products from Germany and manufacturer B
from Croatia have entered into sales contract, by which the
manufacturer B (HR) pledged to make the finished product
according to the customer's wishes A (Germany). During the
manufacture of the finished product, manufacturer B (HR) had to
get some parts that the customer A (Germany) can obtain at a
better price of its partners C (Slovenia). According to the
agreement, customer A (Germany) ordered partner C (Slovenia) to
dispatch the respective parts to manufacturer B in Croatia.
- So, received parts from Slovenia are not to be "processed", but
will be incorporated into the finished product.
-
This transaction is to be declared in the INTRASTAT report in
the same way as the transactions on processing under contract
(more on how to declare the processing in text below). So, although
it is not considered as processing under contract, it is a transaction
that is considered to be a processing.
A repair entails the restoration of goods to their original function or
condition. The objective of the operation is simply to maintain the
goods in working order; this may involve some rebuilding,
replacement or enhancements but does not change the nature of
the goods in any way. Goods sent for and returned after repair are
considered to be faulty goods which are sent to repairer in order to
restore its original function.
36
Associated replacement parts are goods which are integrated in a
repaired commodity as part of the repair, used by repairer in order
to repair faulty goods. A repairer may also send damaged parts
being replaced together with repaired goods. These parts / goods
are excluded from reporting. This is also the case if an invoice is
issued separately for the part(s). However, goods which move in
order to be used as spare or replacement parts should be reported.
The delivery of goods sent for and returned after repair is not
reported to INTRASTAT.
Nature of transaction, IV and SV for transactions "Processing under
contract”
Community goods dispatched and received for processing is
monitored under the following nature of transaction codes’:

Nature of transaction code 41 - procedures with a view to
processing (adaptation) under contract (no transfer of
ownership to the processor), goods expected to return to
the initial Member State of dispatch / country of export.

Nature of transaction code 42 - procedures with a view to
processing (adaptation) under contract (no transfer of
ownership to the processor), goods not expected to return
to the initial Member State of dispatch / country of export.

IV = market value of the goods received for processing (If
there is no data on the value - IV is necessary to estimate).

SV = value of the goods on the Croatian border, calculated
from IV depending on delivery terms (Incoterms 2010).
Goods dispatched or received following processing is
monitored under the following nature of transaction codes’:

Nature of transaction code 51 - procedures after processing
(adaptation) under contract (no transfer of ownership of the
processor), where the goods are returned to the initial
Member State of dispatch / country of export.

Nature of transaction code 52 - procedures after processing
(adaptation) under contract (no transfer of ownership to the
processor), where the goods are not returned to the initial
Member State of dispatch / country of export.

IV = gross value (the market value of the goods received
for a procedure considered to be processing + value of
service + value of additionally spent materials and parts).

SV = value of the goods on the Croatian border, calculated
from IV depending on delivery terms (Incoterms 2010).
The following two conditions must be taken into account
when using transaction codes 4 and 5:
1. No transfer of ownership (now or later) - If there is a
transfer of ownership, then the nature of transaction code
1 is to be used.
37
2. Always there must be an internal movement that follows
a later external movement of goods in a Member State and
vice versa. In other words, goods which are sent for
processing must be returned to the country of dispatch or in
another country following processing.
Note! Processing of goods under joint defence projects or
other joint intergovernmental production programs is to be
recorded with nature of transaction code 7 (first subfield)
and 0 (second subfield), so nature of transaction 70.
Nature of transaction, IV and SV for "Transactions
considered to be processing"
When the value of material provided by the ordering party
without transfer of ownership is significant, then the
transaction should be treated as processing under contract.
When the value of material provided by the ordering party
without transfer of ownership is negligible, then the
transaction should be treated as processing activities on a
processor’s own account.
Arrival / dispatch of negligible value to the procedure that is
considered to be processing with NoT 99.
IV = the market value of the goods received for a
procedure considered to be processing (If there is no
data on the value - IV is necessary to estimate).
SV = value of the goods on the Croatian border, is
calculated from IV depending on delivery terms
(Incoterms 2010).
Dispatch of final product to the customer (ordering
party) following the procedure, which is considered to
be processing - for INTRASTAT is reported with NoT
11 (direct purchase / sale).
IV = gross value (the market value of the goods
received for a procedure
considered to be
processing + value of service + value of additionally
spent materials and parts).
SV = value of the goods on the Croatian border, is
calculated from IV depending on delivery terms
(Incoterms 2010).
38
EXAMPLES OF CASES
OF PROCESSING
I.
A simplified processing activities - includes only two business
entities
Company A1 in Croatia sends the goods for processing to company
B1 in Hungary. After the processing, company B1 returns the
processed goods to company A1. Processing is carried out for the
account of company A1.
Company A1 reports dispatch of goods for processing to Hungary
using transaction code 41, and the arrival of goods following
processing from Hungary using transaction code 51 (invoice value
= gross value).
Company B1 reports arrival of goods for processing from Croatia
using transaction code 41, and the dispatch of goods following
processing to Croatia using transaction code 51 (invoice value =
gross value).
II.
Processing activities in which a number of business entities
are involved
A) Goods are returned to the country from which they were
originally dispatched for processing
39
1)
Company A1 in Croatia sends the goods for processing to
Hungary to company B1. Following processing, company B1
returns the processed goods to company A2 in Croatia. Processing
is carried out for the account of company A1.
Company A1 reports dispatch of goods for processing to Hungary
using transaction code 41, and the arrival of goods following
processing from Hungary using transaction code 51 (invoice value
= gross value).
Company B1 reports arrival of goods for processing from Croatia
using transaction code 41, and the dispatch of goods following
processing to Croatia using transaction code 51 (invoice value =
gross value).
Company A2 does not report for Intrastat (national transaction
between A1 and A2).
2)
Company A1 in Croatia sends the goods for processing to
Hungary to company B1, which subsequently sends them for
further processing to company B2 in Hungary. Following
processing, company B2 returns the processed goods to company
A1 in Croatia.
B1 and B2 charge company A1 for the service.
Company A1 reports dispatch of goods for processing to Hungary
using transaction code 41, and the arrival of goods following
40
processing from Hungary using transaction code 51 (invoice value
= gross value).
Company B1 reports arrival of goods for processing from Croatia
using transaction code 41, whereas company B2 dispatch of goods
following processing to Croatia (gross value), transaction code 51.
3)
Company A1 in Croatia sends the goods for processing to
Hungary to company B1, which subsequently sends them for
further processing to company B2 in Hungary. Company B2 is the
sub-contractor of company B1 and conducts the processing
activities for the account of company B1. Following processing,
company B2 returns the processed goods to company A1 in
Croatia.
Company A1 reports dispatch of goods for processing to Hungary
using transaction code 41, and the arrival of goods following
processing from Hungary using transaction code 51 (invoice value
= gross value).
Company B1 reports arrival of goods for processing from Croatia
using transaction code 41, and the dispatch of goods following
processing to Croatia using transaction code 51.
Company B2 does not report for Intrastat (national transaction
between B1 and B2).
B) Goods are not returned to the country from where they were
originally dispatched for processing
1)
Processing is carried out for the account of the seller
1.1) Company A1 in Croatia sells the goods to company C1 in
Germany. Company A1 dispatches the goods for processing to
company B1 in Italy, which carries out the processing for the
account of company A1. Following processing, company B1
dispatches the goods to the customer, company C1 in Germany.
41
Company A1 reports the dispatch to Italy using transaction code 42
(value of goods before processing).
Company B1 reports the arrival of goods for processing from
Croatia using transaction code 42 (statistical value = value of goods
before processing) and the dispatch of goods following processing
to Germany, using transaction code 52 (invoice value = gross
value).
Company C1 reports the arrival of goods from Italy, the gross value
using transaction code 11
- transfer of ownership with
compensation.
1.2) Company A1 in Croatia sells the goods to company B in
Hungary. Company A1 dispatches the goods for processing to
company A2 in Croatia, which performs the processing for the
account of company A1. Following processing, company A2
dispatches the goods to customer, company B in Hungary.
Company A2 charges company A1 costs for processing.
Company A1 reports the dispatch of goods to Hungary using
transaction code 11. The value of goods is the value company A1
charges company B.
Company B reports the arrival of goods from Croatia using
transaction code 11. The value of goods is the value charged by
A1.
Company A2 does not report for Intrastat.
1.3) Company A1 in Croatia sells the goods to company B2 in
Hungary. Company A1 dispatches the goods for processing to
company B1 in Hungary, which processes the goods for the
account of company A1. Following processing, company B1
dispatches the goods to the customer, company B2 in Hungary.
Company A1 has a tax representative in Hungary (company A1*).
Company A1 reports the dispatch of goods to Hungary, using
transaction code 11.
Company A1* reports the arrival of goods from Croatia, the net
value, the value of goods before processing using transaction code
11. Companies B1 and B2 in Hungary do not report for Intrastat.
42
2)
Processing is carried out for the account of the customer
2.1) Company C1 in Croatia purchases the goods from company
A1 in Germany. Company C1 requests company A1 to send the
goods for processing to company B1 in Hungary. Company B1
performs the processing of the goods for the account of company
C1. Following processing, company B1 dispatches the goods to the
customer, company C1 in Croatia.
Company A1 reports the dispatch of goods to Hungary, the value
before processing using transaction code 11.
Company B1 reports the arrival of goods for processing from
Germany, transaction code 42 (value of goods before processing)
and dispatch of goods following processing to Croatia, using
transaction code 52, the gross value of goods following processing.
Company C1 reports the arrival of goods from Hungary, the gross
value, using transaction code 11.
2.2) Company B1 in Croatia purchases the goods from company A1
in Hungary. The company B1 requests company A1 to send the
goods for processing to company A2 in Hungary, for the account of
company B1. Following processing, company A2 dispatches the
goods to the customer, company B1 in Croatia.
Company A2 reports the dispatch of goods to Croatia, the gross
value using transaction code 11.
43
Company B1 reports the arrival of goods from Hungary, the gross
value using transaction code 11.
Company A1 does not report for Intrastat.
2.3) Company B2 in Croatia purchases the goods from the
company A in Hungary. Company B2 requests company A to
dispatch the goods for processing to company B1 in Croatia, which
performs the processing for the account of company B2. Following
processing, company B1 sends the goods to the customer,
company B2 in Croatia. Company B1 charges company B2 for
processing costs.
CROATIA
HUNGARY
B2
A
B1
Company A reports the dispatch of goods to Croatia, the value of
goods before processing with NoT 11.
Company B2 reports the arrival of goods from Hungary the value of
goods before processing with NoT 11. Processing activity in this
case is considered to be a domestic business transaction occurred
after crossing the Croatian border and is not to be reported to
Intrastat.
Company B1 in Croatia does not report for Intrastat.
Non-residents
For Intrastat, non-resident is a PSI (legal person or craftsman) without a permanent or habitual
residence in the Republic of Croatia registered for VAT at Tax Administration. Simplified, nonresident is a foreigner (legal person or craftsman) with HR ID number. Non-residents (as well as
residents) become liable to report for Intrastat in the Republic of Croatia on the basis of a data from
the tax return, at the moment of exceeding the annual exemption threshold.
Example 1: Classic purchase / sale transaction of non-resident
AT company X with HR ID number purchases the goods from the DE supplier Y. The goods have
been dispatched from DE to HR.
DE supplier Y has issued the invoice with clearly specified HR ID number of AT customer X:
VAT ID number of DE seller Y: DExxxx
VAT ID number of AT customer X: HRxxxxxxxxxxx
44
Reporting for Intrastat:
It considers a classic purchase / sale transaction between two business entities. AT company X with
HR ID number (non-resident), if liable to report for Intrastat in Croatia, reports arrival from DE with NoT
11.
Example 2: Displacement of goods owned by a non-resident
Austrian company A, who also has HR ID number, a part of its own stock from AT has physically
displaced to its warehouse in HR. Considering no change of ownership over goods (the goods are
owned by AT company a whole time) and no purchase / sale transaction, there is no invoice for the
subject goods.
Reporting for Intrastat:
Austrian company A with HR ID number (non-resident), if liable to report for Intrastat, declares arrival
from AT with NoT 99.
Example 3: Transfer of tax liability from non-resident to resident according to Article 75, par 2
of VAT Act
German company A purchases the goods from the supplier B from BE, and after (re)sell the same
goods to the customer C in HR. DE company A is registered in HR for VAT purposes (non-resident).
The goods are physically delivered from BE directly to HR at address of the customer C.
BE company B issues invoice to DE company A (according to the provision of VAT Directive
2006/112/EC on the common system of value added tax).
DE company A issues an invoice to HR customer C (according to the provisions of Article 75 par 2 of
VAT Act).
BELGIUM
Supplier B
CROATIA
Invoice
Company A – non-resident
Invoice
Goods
Company A – possess
DE ID number
(residence country)
and HR ID number
(non-resident)
Final customer C
Reporting for Intrastat:
BE company B will report dispatch of goods for the BE Intrastat.
Non-resident A (DE company with HR ID number) reports arrival of the goods in HR from BE (NoT 11
if HR ID number is listed on the invoice of BE seller, respectively NoT 99 if DE ID number is listed on
the invoice of BE seller meaning DE company has displacement of its own goods to HR).
Final customer C at whose address the goods have physically arrived from BE is not reporting for
Intrastat.
Why is the application of Art. 75 para. 2 of the VAT Act important for Intrastat?
Because the non-resident to become liable for Intrastat in Croatia, in addition to ID number issued in
the residence country must have a VAT number issued in Croatia. Therefore, any account in which the
seller calls the Art. 75 para. 2 of the VAT Act implies that the seller is at the same time VAT
registered entity in Croatia – so, non-resident, and as non-resident is able to report the arrival of goods
to HR in INTRASTAT.
45
Example 4: Non-residents and processing I.
Company X from the MS A (AT) has sent the goods of value EUR 400 to a company Y in a MS B (HR)
for processing. Company X is the owner of the goods (no transfer of ownership). Company Y will
receive EUR 50 for a processing service.
Company X with residence in Austria (AT ID number) is also registered in HR for VAT purposes, which
also means having a HR ID number.
Company X will sell the final product (processed product) to a company Z in MS C (HU) of value EUR
500.
The final processed product will be physically delivered directly from the MS B – HR (address of
company Y) to a MS C – HU (at the address of the company Z).
Reporting for Intrastat:
Non-resident X (AT company with HR ID number) reports arrival of the goods from AT to HR, NoT
42.
Non-resident X (AT company with HR ID number) also reports dispatch of goods from HR to HU,
NoT 52, according to gross value (the reported value comprises also the trade margin of company X).
Company Y (HR resident) would report arrival and dispatch for Intrastat only in case when company
X (AT company) wouldn’t have HR ID number.
Example 5: Non-residents and processing II.
Company X from the MS A (AT) has sent the goods of value EUR 400 to a company Y in a MS B (HR,
Zagreb) for processing. Company X is the owner of the goods (no transfer of ownership). Company Y
will receive EUR 50 for a processing service.
Company X with residence in Austria (AT ID number) is also registered in HR for VAT purposes, which
also means having a HR ID number.
Company X will sell the final product (processed product) to a company Z in MS B (HR, Split) of value
EUR 500.
The final processed product will be physically delivered directly from Zagreb to Split, within the territory
of Croatia.
46
Reporting for Intrastat:
Non-resident X (AT company with HR ID number) reports arrival of the goods from AT to HR, NoT
42.
Company Y (HR resident) would report arrival and dispatch for Intrastat only in case when company
X (AT company) wouldn’t have HR ID number.
The dispatch of goods from Zagreb to Split is not to be reported, since crossing the border didn’t
occur, therefore it is not to be reported to Intrastat.
Example 6: Non-residents and processing III.
Company X from the MS A (AT) has sent the goods of value EUR 400 to a company Y in a MS B (HR)
for processing. Company X is the owner of the goods (no transfer of ownership). Company Y will
receive EUR 50 for a processing service.
Company X with residence in Austria (AT ID number) is also registered in HR for VAT purposes, which
also means having a HR ID number.
Company X will sell the final product (processed product) to a company Z in MS A (Austria, Graz) of
value EUR 500.
The final processed product will be physically delivered directly from HR to AT, at the address of the
customer in Graz).
47
Reporting for Intrastat:
Non-resident X (AT company with HR ID number) reports arrival of the goods from AT to HR, NoT 42.
Non-resident X (AT company with HR ID number) reports dispatch of the goods from HR to HU, NoT
51, according to gross value.
Company Y (HR resident) would report arrival and dispatch for Intrastat only in case when company X
(AT company) wouldn’t have HR ID number.
Company Z in Austria (Graz) report arrival from HR.
48
Specific goods and
specific movements of goods
Specific movements of goods are deliveries of goods which on
account of their nature call for specific methodological provisions.
The characteristics may relate to the characteristics of the delivery,
the type of goods, the nature of transactions or the business entities
trading in the goods.
1. Industrial plants
The industrial plant is a combination of machines, appliances,
apparatus, equipment, instruments and materials from various CN
chapters which together make up large-scale, stationary units
producing goods (e.g. petroleum refineries, power stations) or
providing services (e.g. hospitals) and act as a coordinated entity.
SIMPLIFIED REPORTING
If components, intended for the construction of an industrial plant,
make products which are classified in the same chapter of the
Combined Nomenclature - PSIs may request an approval for
simplified reporting.
For simplified reporting statistics on trade in goods between
Member States covers only dispatches and arrivals of the
component parts, which are utilized for the construction of new
industrial plants or for industrial plants for re-use.
The component parts comprise products from the same CN
chapter, and are intended for the construction of industrial plants.
In particular cases, when the total statistical value of the new
industrial plant exceeds the value of 3 million euros, it is possible to
apply simplified reporting on arrivals and dispatches with the
previous approval of the CBS, in accordance with the provisions of
Intrastat legislation. If it involves a complete industrial plant for reuse, no such limit value is applied.
Request for approval of a simplified reporting is to be submitted
by one of the following:
Mail at address: Croatian Bureau of Statistics
Ilica 3
10 000 Zagreb
E-mail at: [email protected]
or fax: (01) 4806 281
Request must comprise following:
-
Data on PSI (name, address and ID number)
Flow arrival / dispatch
Trade name of the goods (plant)
Arranged value of work: value according to the contract
49
-
-
List of goods included in the same chapter of the CN with listed
value and quantity
Partner country (country with which the contract was
concluded and the country / countries from / to which the goods
were dispatched, description and name of the industrial plant,
CN code
Delivery period: from <date> till <date>
No of contract
Details if partner in a country of dispatch is using the simplified
reporting
The aim of this simplification is to reduce the burden for the
PSIs since the PSI can declare its trade for each component
part using one product code from chapter 98, instead of using a
number of different product codes from different sub-titles in the
CN chapter.
The commodity code is assigned as follows:
–
–
–
The first four digits are 9880.
The fifth and the sixth digit indicate the chapter of the CN to
which the component parts belong (XX).
The seventh and the eighth digits are 0.
The quantity in supplementary unit is not recorded but only the net
mass.
Reporting period is the month in which the goods enter or leave the
territory of the Republic of Croatia. If some components are
delivered as staggered consignments they only have to be reported
once in a month when the last consignment was received or
dispatched.
If the reporting unit does not submit a request for approval of a
simplified reporting, it is required each component of industrial plant
to be classified in the corresponding code of the Combined
Nomenclature.
2. Staggered consignments
Staggered consignments means the delivery of component parts of
the entire product in an unassembled or disassembled state, which
are, due to commercial or transport-related reasons, shipped during
a number of reference periods.
So, when it considers successive consignments, the basic
requirement is the classification of the goods (e.g. the whole line of
the plant) in one CN code (one item of goods to INTRASTAT
report).
Considering that in such cases the goods from one CN codes are
supplied through more reporting periods, e.g. through several
months (due to transportation or commercial reasons) - Intrastat
methodology allows PSIs to declare the goods in the INTRASTAT
report in the month of the last delivery.
The reporting period for arrivals or dispatches of staggered
consignments is expressed by reporting data only once, in the
month when the last consignment was received or dispatched. The
total value of all consignments is reported, and in field 10
(commodity code), the CN code of the assembled product is
entered.
50
3. Vessels and aircraft
The definition of 'vessel' refers to those vessels considered as
seagoing according to CN Chapter 89, tugs, warships and floating
structures. Possible CN codes are: 8901 10 10, 8901 20 10,
8901 30 10, 8901 9010, 8902 00 10, 8903 91 10, 8903 92 10,
8904 00 10, 8904 00 91, 8905 10 10, 8905 20 00, 8905 90 10,
8906 10 00, 8906 90 10. Trade in non-seagoing vessels, on the
contrary, falls under the standard rules for compiling trade in goods
statistics. Aircraft includes aeroplanes within CN code 8802 30 and
8802 40; the other vehicles of CN Chapter 88 except 8802 60 10
are subject to standard rules.
Economic ownership
The economic owner of a vessel/aircraft is a taxable person who
claims the benefits associated with the use of a vessel or aircraft in
an economic activity and therefore the person who accepts also the
associated risks.
The economic owner may be the same as the legal owner, but he
may also differ.
For Intrastat reporting it is essential to occur the transfer of
ownership over the goods. If there is no transfer of ownership, but
only legal ownership over the vessel – no reporting for Intrastat.
Registered transfer of ownership: PSI in HR that provides
statistical data has to change its ownership status (or of financial
leasing) in State Register of Shipping (public foundation Croatian
Register of Shipping, performing activity in accordance with the
Law on Croatian Register of Shipping (NN No. 81/96, amended by
NN No. 76/13) – contact at http://crs.hr/.
The structural change of ownership: the economic ownership
over vessels should be unambiguously transferred from one MS to
another as a result of a trade transaction. It can serve as proof of
the ship / aircraft when there is a transfer to another Member State
for example, majority ownership, the headquarters, the decisionmaking or the legal responsibility. When the transfer of ownership
of the entire ship or aircraft has been made between two parties
established in different MSs, removal from the state register in the
country that sells property means reporting on dispatch for Intrastat,
and entry in register of a country that purchases the property
means reporting on arrival for Intrastat.
 In the case where no transfer of ownership occurs, but an
owner deletes a vessel or aircraft from a country's register
and entered it in the register of another country for another
reasons (e.g. fiscal ones), it is considered not to be
statistical movement of a vessel or aircraft and there is no
reporting for Intrastat.
So, in the case the PSI has sold / purchased vessel or aircraft, the
change of economic ownership is essential for Intrastat.
Foreign trade of vessels and aircraft within the EU does not involve
the physical cross-border movement of the goods. Trade
transaction that is to be recorded is related to the change of the
economic ownership and activities of data processing.
51
The reporting period for arrivals and dispatches is the month
when the transfer of economic ownership took place.
For vessels and aircraft, the quantity must be expressed in net
mass and supplementary unit as defined in the CN.
The statistical value is the total amount, which is to be invoiced transport and insurance costs are excluded - in the event of a sale
or purchase of the whole vessel or aircraft. Invoice and statistical
value is to be entered without the amount of taxes.
Partner countries should be:
-
-
Member State in which the VAT-registered entity has been
established and who transfers economic ownership of the
vessel or aircraft, upon arrival, or the VAT-registered entity to
whom economic ownership of the vessel or aircraft is
transferred, upon dispatch;
Member State of production, upon arrival in the case of new
vessels or aircrafts;
Member State in which the VAT-registered entity has been
established and who is the economic owner of the vessel or
aircraft, upon arrival, or the Member State, which carries out the
processing under contract, upon dispatch, in the cases of
processing.
4. Goods delivered to
vessels and aircraft
Delivery of goods to vessels and aircraft covers the delivery of
durable and consumable goods from HR to vessel or aircraft which
belongs to another MS, provided that such a vessel / aircraft is
located in the port in the territory of the Republic of Croatia.
Delivery of consumable goods on vessels and aircraft, such as
food, technical articles, paint, oil, spare parts, etc. also referred to
as “supply to vessels and aircraft”.
For goods intended for supply vessels / aircraft registered outside
and within the EU, an export customs declaration shall be lodged
at competent customs office in HR.
CUSTOMS TREATMENT
Although there is no export of goods (because it considers the EU
Member States), in accordance with the customs legislation of the
Union, the export customs declaration is lodged for products which
are, according to national legal basis, VAT exempted.
The final destination of vessel / aircraft can be in territory of the EU
or outside it.
According to the Instructions on the Aircraft and Ship Supplies
Procedures No. 27/2016 (Customs Administration, Class: 011-02/
16-03/27 Reg.No.: 513-02-1220/1-16-1 of 28 April 2016) – it is
possible to lodge a verbal customs declaration if the value of goods
does not exceed 1 000 euro or 1 000 kg net weight. Verbal
declaration may not be lodged for excise products (tobacco
products, alcohol and alcoholic beverages).
52
According to the Instructions on the Aircraft and Ship Supplies
Procedures No. 27/2016 (Customs Administration, Class: 011-02/
16-03/27 Reg.No.: 513-02-1220/1-16-1 of 28 April 2016) – fuelling
the standard tank of vessels and aircraft does not acquire lodging
an export customs declaration since the fuel in standard tanks is
considered to be a part of the vehicle.
53
INTRASTAT TREATMENT
When it considers the reporting to Intrastat of goods subject to
supply to vessels and aircraft, of 1 January 2017, following rules
apply:
NEW!
First rule: Intrastat form is not necessary to submit for goods
intended for supply to vessels and aircraft provided that:
1. Entrepreneur has an export customs declaration for the goods
where simplified code `QR` in Box 17 (country of destination) is
entered, and that
2. The EU vessel or aircraft which the goods intended for supply
was delivered to, is located in the Croatian port.
NEW!
The second rule: In all other cases, i.e. if:
- The goods have been declared to Customs verbally – no customs
declaration, indirectly, there is no data in Extrastat.
- Or if the motor fuel is delivered and loaded in a standard container
of vessels and aircraft without the export customs declaration, PSI
should submit Intrastat form.
CONSUMABLE (NONDURABLE) GOODS – supply to vessel /
aircraft
Considers goods which are intended for consumption during the
journey. Delivery of products for the crew and passengers as well
as for the operation of engines, machines and other equipment of
vessels or aircraft. (example: marine fuel oils)
The vessel belongs to a Member State in which the VAT-registered
entity has been established and who is the economic owner of the
vessel or aircraft.
Statistics on trade in goods between Member States covers only
the dispatch of goods delivered to the territory of the reporting
Member State, to vessels and aircrafts, which belong to another
Member State.
The following simplified Combined Nomenclature codes shall be
used for consumable goods:
- 9930 24 00: goods from CN Chapters 1 to 24
- 9930 27 00: goods from CN Chapter 27
- 9930 99 00: goods classified elsewhere.
The data on quantity in supplementary unit is not reported.
However, the data on net mass is mandatory.
DURABLE GOODS – supply to vessel / aircraft
Considers delivery of durable goods and equipment, which remain
on the vessel or aircraft (it won’t be consumed during the journey
and therefore it doesn’t consider the “supply”). Example: the
delivery of bed linen, or of musical instruments for the musicians of
54
the ship, or TV sets for the cabins, spare parts for the functioning of
engines or other durable goods.
If the export customs declaration has been lodged for that kind
of delivery – there is no reporting to Intrastat only if
requirements 1 and 2 mentioned in First rule are met!
When declaring durable goods delivered to vessels and aircraft in
Intrastat form, the appropriate (precise) CN code should be used
(using of the simplified Combined Nomenclature codes is not
allowed).
Tab. 1: Scenarios of the reporting deliveries to vessels and aircraft
Scenario
Reporting Requirement
Reason
Deliveries from Croatia to national (Croatian) Are not recorded in
vessels or aircraft in a reporting Member State.
Intrastat.
Domestic transaction.
Deliveries from Croatia to national (Croatian) Are not recorded in
vessels or aircraft located in a partner Member Intrastat.
State (e.g. Netherlands) or non-EU country (e.g.
Morocco).
Exempted by statistical
regulation indirectly
Deliveries from Croatia to foreign vessels or aircraft Are not recorded in
registered in the EU and located in HR – export Intrastat under certain
customs declaration has been lodged.
conditions mentioned in
the First rule.
If the simplified code of the
country of destination „QR“ is
entered in Box 17 of export
customs declaration (Condition 1)
and if the vessel or aircraft has
EU status of goods, is located in
HR port (Condition 2) – then
exempted by statistical regulation.
Delivery of fuel loaded in the standard tanks of
vessels and aircraft registered in the EU and
located in HR – export customs declaration has
been lodged.
Are not recorded in
Intrastat under certain
conditions mentioned in
the First rule.
If the simplified code of country of
destination „QR“ is entered in Box
17 of export customs declaration
(Condition 1) and if the vessel or
aircraft has EU status of goods,
located in HR port (Condition 2) –
then exempted by statistical
regulation.
Delivery of fuel loaded in the standard tanks of
vessels and aircraft registered in the EU and
located in HR – export customs declaration has not
been lodged.
Are to be recorded in Included in Intrastat since it is not
Intrastat since there is no in the scope of Extrastat.
export
customs
declaration.
Delivery of goods to vessels and aircraft registered Are to be recorded in Included in Intrastat since it is not
in the EU and located in HR – the goods have been Intrastat since there is no in the scope of Extrastat.
verbally declared to Customs.
export
customs
declaration.
5. Offshore installations
The offshore installations refer to the equipment and devices
installed and stationed in the sea outside the statistical territory of
any Member State.
Goods delivered to offshore installations imply delivery of products
intended for the crew (e.g. food) and operation of engines,
machines and other equipment of the offshore installation (e.g. fuel,
spare parts).
55
Goods obtained from or produced by offshore installations refer to
products that are extracted from the seabed or subsoil (e.g. gas
and oil) or produced by the offshore installations (e.g. electricity
produced by wind turbines). Goods that are dispatched from
offshore installations must be reported with the appropriate tariff
number from the CN (no simplified reporting).
Simplified reporting of product codes is permitted for the dispatch
and arrival of goods delivered to the crew and for functioning of the
equipment belonging to the offshore installation.
The following codes will be used for goods delivered to offshore
installations:
- 9931 24 00: goods from CN chapter 1 to 24
- 9931 27 00: goods from CN chapter 27
- 9931 99 00: goods classified elsewhere.
However, the investment goods for the construction or technical
improvement of the offshore installation or goods acquired or
produced by offshore installation should be reported using the
appropriate CN tariff number.
The data on quantity in supplementary unit are not reported,
however the data on net mass are mandatory.
For statistical purposes, offshore installations are considered as a
property of the Member State which has exclusive rights to exploit
the seabed or subsoil where it is located. Partner country for
Intrastat reporting is to be determined according to the defined
property.
The simplified code for the partner country ‘QV’ (Countries and
territories not specified within the framework of intra-EU trade) can
be used.
6. Sea products
Sea products are considered to be fishery products, minerals and
other products extracted from the sea or produced on vessels that
have not yet been landed by the sea going vessels in the port of the
Member State. The vessel belongs to a Member State in which the
VAT-registered entity has been established and who is the
economic owner of the vessel.
The statistics on trade in goods between Member States relating to
sea products includes the following arrivals and dispatches:
(a) The landing of sea products in the port of the reporting Member
State, or their acquisition by a vessel that belongs to a reporting
Member State from a vessel that belongs to another Member State.
Such transactions are treated as arrivals;
(b) The landing of sea products in the port of another Member State
from a vessel which belongs to a reporting Member State, or the
acquisition of sea products by foreign vessels from vessels that
56
belong to the reporting Member State. Such transfers are treated as
dispatches.
For arrivals, a partner country is a Member State in which the VATregistered entity is established and is the economic owner of the
vessel, which performs the catch, whereas for dispatches, it
includes another Member State where the sea products were
landed or where the VAT-registered entity is established and is also
the economic owner of the vessel, which acquired the sea products.
57
7. Electricity and gas
For all business transactions related to electricity and gas, following general rules are applied:
 Electricity and gas with EU status of goods (“domestic goods”), physically arrived to HR
(arrivals) are to be reported to Intrastat
 Electricity and gas with EU status of goods (“domestic goods”), physically dispatched from HR
(dispatches) are to be reported to Intrastat
 A prerequisite is that in addition to electricity (or gas) physically enters or leaves to / from the
Republic of Croatia, the company with HR ID number, i.e. the PSI, receive or issue an invoice
for the value of electricity or gas, and not only for transit service. If only the transit service
would be invoiced there is no change of ownership, and it is considered as a service and is
not to be reported to INTRASTAT.
 Also, it is essential to emphasize that arrival is to be reported according to the country that will
issue an invoice, and dispatches according to the country to which an invoice is addressed,
with the aim of harmonizing the data with VAT data.
 Foreign electricity or gas, i.e. electricity or gas with no EU status of goods, has to be released
for free circulation upon arrival to Republic of Croatia, i.e. cleared, or released into some other
appropriate customs procedure.
For PSI is essential to distinguish whether the EU status of goods is applicable for electricity / gas,
and accordingly report it to Intrastat or release into an appropriate customs procedure.
8. Purchase / sale of electricity or gas in the EU market
In the case when the purchase / sale transaction of subject goods (electricity or gas) has been done
on the EU market, but with no physical enter or exit of the goods from / to HR – not to be reported to
Intrastat.
Example 1: PSI purchases electricity in the EU market from HU trader and immediately sells the same
electricity to the DE customer

HU trader will issue the invoice for the subject transaction. Considering that electricity didn’t
physically enter to the Republic of Croatia – it is not to be reported to Intrastat.

HR company issues invoice to the DE customer, but there is no Intrastat reporting because
goods didn’t physically leave from the Republic of Croatia (no physical crossing the HR
border).
This case of trade including three MSs of the EU (HR, HU, DE) is called a triangular trade.
Triangular trade covers the transactions of goods, in which at least three business entities are
involved from two or more different countries, and at least two of the countries are EU Member States.
Only those business entities in the Republic of Croatia that purchase or sell goods to a trading partner
(party responsible for VAT) in another EU Member State report for Intrastat, and when goods cross the
Croatian border.
For better understanding, the following is an example of a triangular for gas trade (valid also for
electricity trade):
 Gas transported via pipeline from AT to HR
58
Yes, Intrastat report is to be submitted, considering foreign trade of goods between MSs
occurred and goods (gas) physically crossed the HR border.
 For gas bought in AT, but not transported via pipeline to HR since it is intended for
further sale to the foreign customer - it is not to be reported to Intrastat, considering the
goods doesn’t enter the Republic of Croatia, and Intrastat does not tracks (follow) the flow of
transaction but exclusively the flow of goods. In that case it considers a triangular trade.
9. What is not reported to Intrastat in electricity / gas trade
The cost of use / maintenance / lease of pipeline concluded with another company – for
these costs there is a separate invoice which is not necessary to include in the Intrastat report.
If these costs are included in the price of electricity / gas and shown on the same invoice
together with the goods, in that case, are included in the invoice value of the goods.
Replacement of goods at the VTP (virtual trading point, e.g. gas) – for example, if the
company intends to perform gas transmission at the VTP (which is allowed by transmission
system operator), and company, to which the gas is to be delivered, will make available the
same amounts of gas to the Central European gas hub in the EU. In this way the gas will be
replaced. Such transactions do not involve physical leave from HR, and it won’t be visible on
the meter of the transmission system operator, but the transmission system operator will
record this transaction at the VTP. Also, the subject transaction is not to be reported to
Intrastat.
Energy balancing – is considered as a service, and services are not the subject of the foreign
trade in goods statistics between MSs of the EU, therefore is not to be reported to the
Intrastat.
59
Particular trade flows – examples
Goods in transit
When goods on its route from Member State A to Member State C
pass through Member State B, it is regarded as a transit. The
criterion for identification of goods in transit is determined according
to destination of goods in the moment of crossing the border of
Intrastat reporting country. If the destination of goods is cleared to
be other MS in that moment, the goods are considered to be in
transit.
Example 1: Goods in transit
Member State B does not report for Intrastat. At the moment of the
crossing the border between MS A and MS B, it is clear that the
goods are intended to a MS C, which is approved by the
documentation that follows the goods.
This implies that the goods are also in transit in case when the
goods are subject of halts in country B for transportation purposes
only (reloading).
Example 2: Goods are not in transit
HR PSI A purchases goods from HU seller B. The goods has
physically arrived from HU to HR, followed by an invoice and issued
by B. The goods are not loaded from the mean of transport but HR
PSI A attaches an invoice to the goods for SI customer C, to which
the goods are resold. After invoices are being replaced, the goods
continue its physical movement from HR to SI on its own
propulsion.
So, this example is not about the transit, considering the goods
were intended to HR in the beginning of its movement from
HU, approved by invoice and transport documentation tracking
the goods. It is irrelevant whether the goods are physically in
the territory of the Republic of Croatia a few minutes or a few
months. The invoice is a proof that the goods were intended to the
Republic of Croatia, therefore the arrival is to be reported to
Intrastat. Just after the arrival to HR, the new destination of goods
has been determined (SI).
Accordingly, even though the goods continue its physical
movement towards SI, the arrival from HU is to be reported to
Intrastat.
60
Triangular trade
Triangular trade covers the transaction of goods, in which at least
three business entities are involved from two or more different
countries, and at least two of the countries are EU Member States.
Only those business entities in the Republic of Croatia that
purchase or sell goods to a trading partner (entity responsible for
VAT) in another EU Member State report for Intrastat, and when
goods cross the Croatian border.
The fundamental rule for reporting transactions in triangular trade is
that in Intrastat the physical flow of goods is always tracked
regardless of the commercial transactions and flow of invoice.
Examples:
A)
Triangular trade with EU Member states
1)
Company A1 from Croatia sells goods to company B in
Austria, which in turn sells the goods to another company A2 in
Croatia. The physical flow of goods is from company A1 to A2 in
Croatia.
This is not reported for Intrastat since the goods have not left
Croatian territory.
2)
Company A1 in Croatia orders goods from company B1 in
Germany and the goods are directly delivered to the customer
company C1 in France.
61
Company A1 in Croatia does not report for Intrastat because the
goods have not transited Croatia.
3)
A company in Croatia sells goods to Germany and the goods
are delivered to the customer directly from another company in
Croatia (manufacturer).
The company that sells (invoices) the goods reports the dispatch of
goods to Germany.
4)
Company A1 in Croatia sells goods to another company A2 in
Croatia. The goods are purchased and directly dispatched from
company B1 in Germany to company A2.
Company A1 must report the arrival of goods from Germany for
Intrastat, because it purchased the goods from company
(manufacturer) B1 in Germany, and not company A2 to whom the
goods were delivered.
Company B1 from Germany reports dispatch of goods to Croatia.
5)
Company A1 in Croatia orders the goods from company B1 in
Denmark and the goods are delivered directly from the
manufacturer company C1 in Germany.
62
The company in Croatia reports the arrival of goods from Germany,
whereas the company in Germany reports the dispatch to Croatia.
The company in Denmark does not report.
B)
Triangular trade involving non-EU countries
1)
A company in Croatia orders goods from the USA. The goods
are delivered through Germany where import duties are paid
(indirect import).
A company in Croatia reports for Intrastat, the arrival of goods from
Germany.
The import into Germany from the USA is reported for Extrastat on
the SAD.
2)
The company in Croatia orders the goods from China. The
goods are delivered through France, even though import duty is
paid in Croatia.
63
The company in Croatia does not report for Intrastat, because the
goods are cleared through customs and the import duties for the
goods are paid in Croatia (Extrastat).
3)
A Croatian company sells goods to a company from Slovenia,
which receives the goods in Croatia and dispatches them to
Albania. The goods exporter from Croatia in this example is the
Slovenian company, and as the customer of the goods fills in the
customs documents.
There is no reporting for Intrastat since the goods are delivered
directly from Croatia to Albania.
Rotterdam effect
(Quasi transit)
Quasi transit concerns imports or arrivals in a Member State of
goods which are dispatched or exported without changing
ownership to a resident of that Member State. When considering
quasi transit, there are two cases:
 Quasi-imports. A non-resident imports goods from non-member country, clears them for
import in a Member State before being dispatched to another Member State.
 Quasi-exports. A non-resident export goods for non-member country, clears them for export
in a Member State after being dispatched from another Member State.
Movement of goods between a non-member country and a Member
State of final destination is divided into two trade flows – one
reported within extra-EU trade, and the other to Intrastat - when the
customs clearance takes place in another Member State (in a
Member State usually located at the external frontier of the
European Union). Very often it happens in such countries as
Belgium and the Netherlands which have important ports for
transhipment of goods, e.g. Rotterdam, Antwerpen.
These two cases are sometimes called "Rotterdam effect" and
reflect the interrelationship between Intrastat and Extrastat data
collection system.
64
According to Extrastat, import or export is to be reported by the
country where the goods are cleared (for the purpose of import,
export or processing).
According to Intrastat, any movement of Community goods
(released for free circulation) between Member States must be
reported (unless excluded under Annex 1 of Commission
Regulation (EC) no. 1982/2004).
Customs legislation provides the possibility of release for free
circulation (through representatives) at any customs office in the
EU, regardless of whether the goods will be transported to another
Member State or not.
Quasi-imports
A non-resident imports goods from non-member countries, clears
them for import in a Member State before being dispatched to
another Member State.
Movement of goods between a non-member country and a Member
State of final destination is divided into two trade flows — one
reported within extra-EU trade statistics on trading in goods
between Member States and non-EU countries) and the other to
Intrastat (statistics on trading in goods between Member States).
Quasi import
MS A
Intra-EU flow
MS B
Import customs
declaration is lodged
Extra-EU flow
Non-member
country
Normal import
MS A
Import customs
declaration is lodged
MS B
Normal transit
Non-member
country
Extra-EU flow
When it considers the determination of quasi import, the easiest way
to recognize the subject transaction is if there are customs procedures
42 or 63 to be applied when lodging the import customs declaration.
CP 42 involves simultaneous release for free circulation and home
use of goods which are the subject of a VAT-exempt supply to another
Member State and, when applicable, an excise duty suspension.
CP 63 involves re-importation with simultaneous release for free
circulation and home use of goods which are the subject of a VATexempt supply to another Member State.
The terms for the use of CP 42 and 63 are prescribed with the
provision of Article 44, paragraph 1, item 26 and Article 44, paragraph
44, paragraph 2 of the VAT Act (NN 73/13, 148/13, 143/14).
65
Article 44, paragraph 1, item 26 prescribes that the import of goods
dispatched or transported from a third territory or a third country in the
Croatian area is VAT exempted, if the goods were delivered within the
EU immediately after the import with VAT exemption applied, Article
41, paragraph 1 on VAT Act by an importer or a party who is
designated as a tax debtor on imports.
The mentioned exemption under the provisions of Article 44,
paragraph 2 of the VAT Act is applied if the import of goods is
followed by:


Supply of goods (Art. 41, paragraph 1, item a) on VAT Act)
or
Displacement of goods (Art. 41, paragraph 1, item d) on
VAT Act) to another Member State.
Example 1:
So, quasi import refers to goods from a third country (e.g. China),
cleared for import in a Member State B (e.g. Slovenia, port of Kopar
– importer is HR company, and Slovenian shipping company is tax
and customs representative of HR company) and then dispatched
to another Member State (HR).
Dispatch of goods from a MS B (SI) to a MS A (HR) has to be
reported to Intrastat in a following way:
 Dispatch of goods to HR has to be reported for SI Intrastat
 HR PSI will declare arrival of goods from SI with NoT 11 for HR Intrastat
For the purpose of compilation the Intrastat report, HR PSI will use following data:
 Invoice issued by a supplier from China
 Parity according to the invoice (FOB) regardless of goods being transported by road from SI to
HR
 Mode of transport - considering goods are crossed the Croatian border by road, mode od
transport 3 is applied
 Nature of transaction 11
 Invoice value in case of FOB Kopar parity (place of delivery 2) is amount of customs value of
goods (so, IV will include the value of goods according to the Art. 29 of CCC: The customs
value of imported goods shall be the transaction value, that is, the price actually paid or
payable + all costs occurred from a third country till entrance to the customs territory of the
Community in port of Kopar), but without value of customs duty.
 Statistical value is a value of the goods at the Croatian border and will include previously
mentioned invoice value of goods + costs occurred from the EU border to the HR border.
In the case when delivery term (parity) with a place of delivery in a third country is listed on the invoice,
e.g. FOB Shanghai – place of delivery 3 (third country) is to be declared for Intrastat, and invoice and
statistical value are calculating in a following way:
 Invoice value in the case of FOB Shanghai parity (place of delivery 3) is the value of the goods
indicated on the invoice, and includes value of the same goods.
 Statistical value is the value of goods at the Croatian border and will include previously
mentioned invoice value + all costs occurred from the Shanghai port (third country) till
entrance in customs territory of the EU (port of Kopar), but without value of customs duty +
costs occurred from EU border (port of Kopar) to the HR border...
66
NATURE OF TRANSACTION CODE 66 – Arrival of goods from another EU country for further
export to third countries
NATURE OF TRANSACTION CODE 67 – Dispatch of goods previously imported from a third
country into another EU country
Example 2:
Goods from a third country (e.g. China) is cleared for import in a MS B (e.g. in HR port of Rijeka –
importer is HU company, and HR shipping company is tax and customs representative of HU
company), and afterwards is dispatched to another MS of the EU (e.g. in HU).
Dispatch of goods form a MS B (HR) to a MS A (HU) has to be reported for Intrastat in a following
way:
 Dispatch of goods to HU is to be reported for HR Intrastat with NoT 67
 Arrival of goods from HR is to be reported for HU Intrastat with NoT 11
For the purpose of compilation the Intrastat report, HR PSI will use following data:
 Import customs declaration
 Parity according to the import customs declaration
 Mode of transport - considering goods are crossed the Croatian border by road, mode of
transport 3 is applied
 Nature of transaction 67
 Invoice value in case of FOB Rijeka parity (place of delivery 1) is amount of customs value of
the goods (so, IV will include the value of goods according to the Art. 29 of CCC: The customs
value of imported goods shall be the transaction value, that is, the price actually paid or
payable + all costs occurred from a third country till entrance to the customs territory of the EU
in port of Rijeka), but without value of customs duty. Statistical value is a value of the goods at
the Croatian border and will include previously mentioned invoice value of goods + costs
occurred from the EU border to the HR border.
In the case when delivery term (parity) with a place of delivery in a third country is listed on the invoice,
e.g. FOB Shanghai – place of delivery 3 (third country) is to be declared for Intrastat, and invoice and
statistical value are calculating in a following way:
 Invoice value in the case of FOB Shanghai parity (place of delivery 3) is the value of the goods
indicated on the invoice, and includes value of the goods.
 Statistical value is the value of goods at the Croatian border and will include previously
mentioned invoice value + all costs occurred from the Shanghai port (third country) till
entrance in customs territory of the EU (port of Rijeka), but without value of customs duty.
The port of Rijeka is both border of the EU and Croatian border.
67
Quasi-exports
Movement of goods in export procedure between non-EU country
and EU Member State is possible to perform in two ways:
I.
REGULAR EXPORTS
Goods intended for export to a third country to be regularly cleared
for export in HR, then the goods with the use of the customs transit
procedure is dispatched to another EU Member State where is the
external border of the customs territory of the Community, with the
intention of leaving the customs territory of the EU and exporting
goods to a third country.
In this case, there is no reporting for INTRASTAT, given that the
statistics from the export customs declaration is automatically going
to Extrastat.
II.
QUASI EXPORTS
Goods intended for export to a third country to be cleared for export
in another EU country (e.g. in Slovenia), the country where the
goods will physically cross the border and leave the customs
territory of the Community with the purpose of export to a third
country.
So, goods are dispatched from Croatia to Slovenia (EU Member
State), where it will be loaded onto a ship, for example, to Saudi
Arabia. In this case, statistical reporting is divided into two trade
flows - one recorded for INTRASTAT (it is necessary to report the
movement of goods from Croatia to Slovenia), and the other for
Extrastat (export customs declaration).
Quasi export
MS A
Intra-EU flow
MS B
Export customs
declaration is lodged
Extra-EU flow
Non-member
country
Normal export
MS A
MS B
Normal transit
Export customs
declaration is lodged
Non-member
country
Extra-EU flow
Example 1:
Croatian company sells goods to the customer in India. The goods
are physically delivered from Croatia to Slovenia at first, and the
export customs procedure will be done in Slovenia, and after that
the goods will be exported to India (third country). The exporter is
Croatian company, and the export customs declaration is lodged by
SI shipping company which represents Croatian company in export
procedure (so, SI shipping company is customs and tax
representative of HR company in SI).
68
Given that the export customs declaration is lodged in another MS
(Slovenia), export (Extrastat) has to be recorded in Slovenian data
statistics, and for Intrastat the following has to be done:







HR PSI will report dispatch of goods from HR to SI with
NoT 11 for HR Intrastat
Arrival of goods with NoT 11 is to be reported for SI
Intrastat
For the purpose of compilation the INTRASTAT report in
Croatia, the following will be used:
invoice issued by Croatian company,
delivery term according to the invoice,
nature of transaction 11
the invoice value is the value of goods indicated on the
invoice
the statistical value is the value of goods at the Croatian
border, and is calculated according to the delivery terms.
Note! If the HR PSI would decide to lodge the export customs
declaration in HR, then the goods would be under customs control
and transported under customs transit procedure from HR to SI,
where the export customs declaration would be lodged. In this
case, there is no reporting of dispatch to SI for Intrastat, given that
the goods are under customs control.
Example 2:

Austrian seller sells goods to the customer in the United
States. The goods are physically delivered from Austria to
the port of Rijeka, in Croatia, and there the customs export
declaration will be lodged. For the purposes of conducting
the customs procedure in Croatia, Austrian seller has
authorized the Croatian shipping company for customs and
tax representation. So, quasi export implies that the goods
initially have been dispatched from one EU Member State
(Austria) to another EU Member State (the state at the
external border of the EU - the port of Rijeka in Croatia).
Export customs clearance procedure will be carried out in
that other EU Member State and the goods will then be
exported to a third country.
Dispatch of goods from Austria to Croatia must be reported to
Intrastat as follows:
 dispatch of goods from Austria to Croatia is reported for AT
Intrastat
 arrival of goods from Austria is to be reported with NoT 66
for HR Intrastat


For the purpose of compilation the INTRASTAT report in
Croatia, Croatian shipping company will use:
invoice issued by the Austrian company,
delivery term in accordance with the invoice,
69



nature of transaction 66 (Arrival of goods from another
EU country for further export to third countries)
the invoice value is the value of goods indicated on the
invoice
the statistical value is the value of goods at the Croatian
border, and is calculated in accordance with the delivery
terms.
Role of tax data in the Intrastat system
An important role in the Intrastat system have tax data, submitted
by Tax Administration from the VAT, VAT-S and ZP (recapitulative
statement) forms to Croatian Bureau of Statistics on a company
level (ID number) in accordance with the European legislation for
Intrastat and EU VAT directive.
Tax data in the Intrastat system are used to determine the
exemption threshold values in the Intrastat system, determination of
new PSI's during the reporting year, assessment of non-response
and assessment of the trade value below the exemption threshold,
updating of the Intrastat register and credibility control of Intrastat
data.
Credibility control of Intrastat data is performed by summarizing and
comparing of Intrastat and Tax data on an ID, flow and period level.
In case that there is a significant difference between the Tax and
Intrastat data the company is contacted in order to verify the
accuracy of data and ascertain the reason for the deviation. If the
data on the Intrastat form is not correct, the PSI is required to
correct the submitted Intrastat data by delivering a substitute form.
Differences between Intrastat and TA data on acquisitions and
supplies of goods to / from the EU may arise from the following
methodological reasons:
A) The flow of transaction and reporting period
Tax data follow the financial flow of the transaction while Intrastat
follows:
a) Physical movement of goods (calendar month of dispatch or
arrival of the goods) – in that case the difference between
monthly data shown in Intrastat and monthly data shown in tax
return (VAT, VAT-S, ZP) may arise.
th
Example 1: the goods are received in HR at 28 November,
nd
while the invoice of the supplier is issued at 2 December: in
that case the data on goods will be shown for November in
Intrastat report, and in VAT return data on subject goods will be
shown for December (according to invoice date)
Or
b) Occurring of chargeable event (calendar month during which
the chargeable event occurs for the Community goods on which
70
VAT becomes chargeable on intra-Community acquisitions or
supplies) – in that case there is no difference between Tax and
Intrastat data on the same goods, considering PSI has chosen
to report according to the calendar month during which declares
chargeable event to the Tax Administration.
PSIs may choose one of the proposed methods (a or b), which
will use for the reporting period while compiling Intrastat report.
B) Coverage
The statistics on the trading in goods does not include services but
only flows relating to the movement of goods. Repairs, selling
goods via Internet, temporary movement of goods less than two
years, specially designed software for a particular customer,
advertising material and commercial samples are not included.
According to the methodological guidelines of the UN and Eurostat,
CBS monitors data on processing activities on a gross basis. With
regard to arrivals of goods for processing the value of the goods
received for processing is shown on the Intrastat form. The value of
the goods following processing on the Intrastat form is the total
value of goods which includes the original value of the received
goods, the cost of processing service and materials incorporated.
For the purposes of the Tax Administration arrival of goods for
processing is not to be reported, but only the value of the
processing service.
C) Difference in calculation of value for Intrastat and tax base
(goods subject to excise duties)
For Intrastat is to be reported the value of goods that includes only
transport and insurance costs up to the Croatian border.
With regard to the calculation of the tax base in the value of
acquired assets the excise taxes are also included, which the
acquirer of the goods which are the subject to excise duties within
the European Union is liable to pay or has paid.
D) Exchange rate
The value on the invoice shown in foreign currency, when reporting
the invoice value is converted in kuna using the first valid midpoint
exchange rate list for the particular month, that is month for which
the data are reported.
When reporting the tax data, if the elements for determining the tax
base, except when importing goods, are determined in foreign
currency, for the conversion in kuna the midpoint exchange rate of
the Croatian National Bank is used on a day when VAT becomes
chargeable.
71
Annex 1. Application form for the Intrastat
72
73
Annex 2. Nature of transactions codes
1
2
A
Transactions involving actual or
intended transfer of ownership from
residents to non-residents against
financial or other compensation
(except the transactions listed under 2,
7 and 8)
Return and replacement of goods free
of charge after registration of the
original transaction
3
4
9
B
Outright purchase/sale
Supply for sale on approval or after
trial, for consignment or with the
intermediation of a commission
agent
Barter trade (compensation in kind)
1
Financial leasing (hire-purchase) ( )
Other
1
Return of goods
2
Replacement for returned goods
3
Replacement (e.g. under warranty)
for goods not being returned
Other
1
2
9
3
Transactions involving transfer of
ownership without financial or in kind
compensation (e.g. aid shipments)
0
4
Operations with a view to processing
2
( ) under contract (no transfer of
ownership to the processor)
1
2
5
6
Operations following processing under
contract (no transfer of ownership to
the processor)
1
2
Goods not returning to the initial
Member State of dispatch
Particular transactions recorded for
national purposes
6
Arrival of goods from another EU
country for further export to third
countries
Dispatch of goods previously
imported from a third country into
another EU country
Operations under joint defence
projects or other joint
intergovernmental production
programs
Transactions involving the supply of
building materials and technical
equipment under a general
construction or civil engineering
contract for which no separate
invoicing of the goods is required
and an invoice for the total contract
is issued
Hire, loan, and operational leasing
longer than 24 months
Other
7
7
8
9
Operations under joint defence
projects or other joint
intergovernmental production
programs
Transactions involving the supply of
building materials and technical
equipment under a general
construction or civil engineering
contract for which no separate
invoicing of the goods is required and
an invoice for the total contract is
issued
Other transactions which cannot be
classified under other codes
0
0
1
9
(1)
(2)
Transactions involving transfer of
ownership without financial or in
kind compensation (e.g. aid
shipments
Goods expected to return to the
initial Member State of dispatch/
country of export
Goods not expected to return to the
initial Member State of dispatch/
country of export
Goods returning to the initial
Member State of dispatch
Financial leasing covers operations where the lease instalments are calculated in such a way as to cover all or virtually all of the value of the
goods. The risks and rewards of ownership are transferred to the lessee. At the end of the contract the lessee becomes the legal owner of
the goods.
Processing covers operations (transformation, construction, assembling, enhancement, renovation...) with the objective of producing a new
or really improved item. This does not necessarily involve a change in the product classification. Processing activities on a processor's own
account are not covered by this item and should be registered under item 1 of column A.
74
Annex 3. What is reported for Intrastat







purchase or sale of goods
goods intended for processing under contract
goods returned following processing under contract, i.e. once processing has been finished
goods that are received, dispatched and exceptionally returned as part of financial leasing
goods that are dispatched and received as part of claims for inadequate consequences of a sales
contract, including the return of damaged/defective goods and goods dispatched and received as
replacements for damaged/defective goods
goods delivered free-of-charge (e.g. donations), if they are not free-of-charge commercial samples
or promotional materials and other goods exempted from reporting
goods (building materials and technical equipment) delivered as an integral part of a general
construction or civil engineering contract


goods received or delivered as part of a delivery to a central and distribution warehouses

goods dispatched or received in a consignment warehouse

goods received or dispatched for warehousing, if the warehousing period exceeds 2 years, and
the goods are later returned to the owner

goods received or dispatched for temporary use, if the excepted usage period exceeds 2 years
(e.g. the goods are lent free-of-charge for a period exceeding 2 years or the goods for operational
leasing exceeding 2 years)
75
Annex 4. List of exemptions
(A) Monetary gold;
(B) Means of payment which are legal tender and securities, including means which are payments for
services such as postage, taxes, user fees;
(C) Goods for or following temporary use (e.g. hire, loan, operational leasing), provided all the
following conditions:
- No processing is or was planned or carried out,
- The expected duration of temporary use was or is not intended to be longer than two years
- The dispatch/arrival has not to be declared as supply/acquisition for VAT purposes;
(D) Goods moving between:
- The Member State and its territorial enclaves in other Member States, and
- The host Member State and territorial enclaves of other Member States or international
organisations.
Territorial enclaves include embassies and national armed forces stationed outside the territory of
the mother country.
(E) Goods used as carriers of customised information, including software;
(F) Software downloaded from the Internet;
(G) Goods supplied free-of-charge which are themselves not the subject of a commercial
transactions, such as:
- Advertising material,
- Commercial samples;
(H) Goods for and after repair and replacement parts that are incorporated in the framework of the
repair and replaced defective parts.
76
Annex 5. Field description of the Intrastat form
Field
number
0
1a
1b
1c
2
3
4a
4b
4c
4d
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Field name
The flow of goods
Identification number of
PSI
Name of PSI
Address of PSI
Reference period
Total No of items
ID number of TPD
Name of TPD
Address of TPD
Country of TPD
Data on Customs
Administration
Type of form
Reference number
Date
Item
CN code (Commodity
code)
Description of goods
Country of
destination/consignment
Delivery terms/Place of
delivery
Nature of transaction
Mode of transport
Country of origin
Net mass
Quantity in
supplementary unit
Invoiced value
Statistical value
Length of the
field
1
13 (2+11)
Type of the field
200
200
GGGG-MM
5
20 (2+18)
200
200
100
300
varchar
varchar
date
num (format 99999)
char
varchar
varchar
varchar
fixed field
1
10
DD.MM.GGGG
5
8
char
num (format YY99999999)
date
num (format 99999)
char
400
2
varchar
char
4 (3+1)
char
2 (1+1)
1
2
9,3
12,3
char
char
char
dec (format 999999999,999)
dec (format 999999999999,999)
12
12
num (format 999999999999)
num (format 999999999999)
char
char
77
Annex 6. Geonomenclature
ISO
alpha-2
Name of the country
ISO
alpha-2
AD
Andorra
CH
AE
AF
AG
AI
AL
AM
AO
AQ
AR
AS
AT
AU
AW
AZ
United Arab Emirates
Afghanistan
Antigua and Barbuda
Anguilla
Albania
Armenia
Angola
Antarctica
Argentina
American Samoa
Austria
Australia
Aruba
Azerbaijan
CI
CK
CL
CM
CN
CO
CR
CU
CV
CW
CX
CY
CZ
DE
BA
BB
BD
BE
BF
BG
BH
BI
BJ
BL
BM
Bosnia and Herzegovina
Barbados
Bangladesh
Belgium
Burkina Faso
Bulgaria
Bahrain
Burundi
Benin
Saint Barthélemy
Bermuda
DJ
DK
DM
DO
DZ
EC
EE
EG
EH
ER
ES
BN
BO
BQ
BR
BS
BT
BV
BW
BY
BZ
Brunei Darussalam
Bolivia, Plurinational State of
Bonaire, Sint Eustatius and Saba
Brazil
Bahamas
Bhutan
Bouvet Island
Botswana
Belarus
Belize
ET
FI
FJ
FK
FM
FO
FR
CA
CC
Canada
Cocos Islands (or Keeling Islands)
GA
GB
CD
CF
Congo, Democratic Republic of
Central African Republic
GD
GE
Name of the country
Switzerland, including the German
territory of Büsingen and the Italian
municipality Campione d'Italia
Côte d’Ivoire
Cook Islands
Chile
Cameroon
China
Colombia
Costa Rica
Cuba
Cape Verde
Curaçao
Christmas Island
Cyprus
Czech Republic
Germany, including the island of
Heligoland; excluding the territory of
Büsingen
Djibouti
Denmark
Dominica
Dominican Republic
Algeria
Ecuador
Estonia
Egypt
Western Sahara
Eritrea
Spain, including the Balearic Islands
and the Canary Islands; excluding
Ceuta i Melilla
Ethiopia
Finland, including Åland Islands
Fiji
Falkland Islands
Mikronesia, Federated States of
Faroe Islands
France, including Monaco and French
overseas departments (French Guiana,
Guadeloupe, Martinique, Mayotte and
Réunion) and French northern part of
St Martin
Gabon
United Kingdom (Great Britain,
Northern Island, Channel Islands and
Isle of Man)
Grenada
Georgia
78
CG
ISO
alpha-2
GI
GL
GM
GN
GQ
GR
GS
GT
GU
GW
GY
HK
HM
HN
HR
HT
HU
ID
IE
IL
IN
IO
IQ
IR
IS
IT
JM
JO
JP
KE
KG
KH
KI
KM
KN
KP
KR
KW
KY
KZ
LA
LB
LC
LI
LK
GH
Congo
Name of the country
Gibraltar
Greenland
Gambia
Guinea
Equatorial Guinea
Greece
South Georgia and South Sandwich
Islands
Guatemala
Guam
Guinea-Bissau
ISO
alpha-2
Ghana
Name of the country
LT
LU
LV
LY
MA
MD
ME
Lithuania
Luxembourg
Latvia
Libya
Morocco
Moldova, Republic of
Montenegro
MG
MH
MK
Madagascar
Marshall Islands
Former Yugoslav Republic of
Macedonia
Mali
Myanmar
Mongolia
Macao
Northern Mariana Islands
Mauritania
Montserrat
Malta, including Gozo and Comino
Mauritius
Maldives
Malawi
Mexico
Malaysia
Mozambique
Namibia
New Caledonia
Guyana
Hong Kong
Heard Island and McDonald Islands
Honduras
Croatia
Haiti
Hungary
Indonesia
Ireland
Israel
India
British Indian Ocean Territory
Iraq
Iran, Islamic Republic of
Iceland
Italy, including Livigno; excluding the
municipality of Campione d’Italia
Jamaica
Jordan
Japan
Kenya
Kyrgyz, Republic
Cambodia
ML
MM
MN
MO
MP
MR
MS
MT
MU
MV
MW
MX
MY
MZ
NA
NC
Kiribati
Comoros
St Kitts and Nevis
Korea, Democratic People’s Republic
of
Korea, Republic of
Kuwait
Cayman Islands
Kazakhstan
Lao People’s Democratic Republic
Lebanon
St Lucia
Lichtenstein
Sri Lanka
NP
NR
NU
NZ
Niger
Norfolk Island
Nigeria
Nicaragua
Netherlands
Norway, including Svalbard Archipelago
and Jan Mayen Island
Nepal
Nauru
Niue
New Zealand
OM
PA
PE
PF
PG
PH
PK
PL
PM
Oman
Panama
Peru
French Polynesia
Papua New Guinea
Philippines
Pakistan
Poland
St Pierre and Miquelon
NE
NF
NG
NI
NL
NO
79
LR
LS
Liberia
Lesotho
PN
PS
Pitcairn
Occupied Palestinian Territory
80
ISO
alpha-2
PT
PW
QA
QP
QR
QV
RO
RU
RW
SA
SB
SC
SD
SE
SG
SH
SI
SK
SL
SM
SN
SO
SR
SS
ST
SV
SX
SY
SZ
TC
TD
TF
TG
TH
TJ
TK
TL
TM
TN
TO
TR
TT
TV
TW
TZ
UA
UG
Name of the country
Portugal, including Azores and
Madeira
Palau
Qatar
High seas
Stores and provisions within the
framework of intra-EU trade
Countries and territories not specified
within the framework of intra-EU trade
Romania
Russian Federation
Rwanda
Saudi Arabia
Solomon Islands
Seychelles
Sudan
Sweden
Singapore
Saint Helena, Ascension and Tristan
da Cunha
Slovenia
Slovakia
Sierra Leone
San Marino
Senegal
Somalia
Suriname
South Sudan
Sao Tome and Principe
El Salvador
Sint Maarten (Dutch part)
Syrian Arab Republic
Swaziland
Turks and Caicos Islands
Chad
French Southern Territories
Togo
Thailand
Tajikistan
Tokelau
Timor-Leste
Turkmenistan
Tunisia
Tonga
Turkey
Trinidad and Tobago
Tuvalu
Taiwan
Tanzania, United Republic of
Ukraine
Uganda
ISO
alpha-2
Name of the country
UM
United States Minor Outlying Islands
US
UY
UZ
VA
United States, including Puerto Rico
Uruguay
Uzbekistan
Holy See (Vatican City State)
VC
St Vincent and the Grenadines
VE
VG
VI
VN
VU
WF
WS
XC
XK
XL
Venezuela, Bolivarian Republic of
Virgin Islands, British
Virgin Islands, United States
Viet Nam
Vanuatu
Wallis and Futuna
Samoa
Ceuta
Kosovo
Melilla
XS
YE
YT
ZA
ZM
ZW
Serbia
Yemen
Mayotte
South Africa
Zambia
Zimbabwe
81
Annex 7. Delivery terms
Code
Incoterms – official ICC/ECE rules in Geneva
Place
EXW
ex-works
Location of works
FCA
free carrier
Agreed place
FAS
free alongside ship
Agreed port of loading
FOB
free on board
Agreed port of loading
CFR
cost and freight (C & F)
Agreed port of destination
CIF
cost, insurance and freight
Agreed port of destination
CPT
carriage paid to
Agreed place of destination
CIP
carriage and insurance paid to
Agreed place of destination
DAF
delivered at frontier
Agreed place of delivery at frontier
DES
delivered ex ship
Agreed port of destination
DEQ
delivered ex-quay
After customs clearance, agreed port
DDU
delivered duty unpaid
Agreed place of destination in
arriving country
delivered at terminal
Agreed place of destination or
agreed place of destination
DAP
delivered at place
Agreed place of destination
DDP
delivered duty paid
Agreed place of delivery in arriving
country
XXX
delivery terms other than the above
Delivery terms precisely stated in the
contract
DAT
Annex 8. Place of delivery
Code
Meaning
1
Territory of the Republic of Croatia
2
Territory of a Member State
3
Territory outside the EU
82
Annex 9. Mode of transport
Code
Description
1
Sea transport (including wagons, motor vehicles, trailers, semitrailers and boats for transferring)
2
Rail transport (including vans which are transported using rail
transport)
3
Road transport
4
Air transport
5
Postal consignment
7
Fixed transport installations (pipelines, high-voltage cables)
8
Inland waterway transport
9
Own propulsion (imported or exported means of transport which
cross the border using own propulsion, e.g. aircraft, vans, ships,
etc.)
Annex 10. Calculation of statistical value according to delivery terms Incoterms (simplified)
Delivery
terms Incoterms
Statistical value
Dispatches
EXW, FCA
Invoiced value
+ transport costs incurred in
Croatia
+ insurance costs incurred
in Croatia
FAS
Invoiced value
FOB
Invoiced value
CFR
CIF
Invoiced value
- transport costs incurred
abroad
Invoiced value
- transport costs incurred
abroad
- insurance costs incurred
abroad
Correlation
SV/IV
Statistical value
Arrivals
Correlation
SV/IV
SV>IV
Invoiced value
+ transport costs incurred
abroad
+ insurance costs incurred
abroad
SV>IV
SV=IV
SV=IV
SV<IV
SV<IV
Invoiced value
+ transport costs incurred
abroad
+ insurance costs incurred
abroad
Invoiced value
+ transport costs incurred
abroad
+ insurance costs incurred
abroad
Invoiced value
+ insurance costs incurred
abroad
Invoiced value
SV>IV
SV>IV
SV<IV
SV=IV
83
Delivery
terms Incoterms
CPT
CIP
DAF
(frontier of
a country of
exporter)
DAF
(frontier of
a country of
importer)
DAT
DAP
DEQ, DES
DDU
DDP
Statistical value
Dispatches
Invoiced value
- transport costs incurred
abroad
+ insurance costs incurred
in Croatia
Invoiced value
- transport costs incurred
abroad
- insurance costs incurred
abroad
Invoiced value
+ insurance costs incurred
in Croatia
Invoiced value
- transport costs incurred
abroad
- insurance costs incurred
in Croatia
Invoiced value
- transport costs incurred
abroad
+ insurance costs incurred
in Croatia
Invoiced value
- transport costs incurred
abroad
+ insurance costs incurred
in Croatia
Invoiced value
- transport costs incurred
abroad
Invoiced value
- transport costs incurred
abroad
+ insurance costs incurred
in Croatia
Invoiced value
- transport costs incurred
abroad
+ insurance costs incurred
in Croatia
Correlation
SV/IV
SV<IV
SV<IV
SV=IV
SV<IV
SV<IV
SV<IV
SV<IV
SV<IV
SV<IV
Statistical value
Arrivals
Invoiced value
- transport costs incurred in
Croatia
+ insurance costs incurred
abroad
Invoiced value
- transport costs incurred in
Croatia
- insurance costs incurred
in Croatia
Invoiced value
+ transport costs incurred
abroad
+ insurance costs incurred
abroad
Invoiced value
+ insurance costs incurred
abroad
Invoiced value
- transport costs incurred in
Croatia
+ insurance costs incurred
abroad
Invoiced value
- transport costs incurred in
Croatia
+ insurance costs incurred
abroad
Invoiced value
+ insurance costs incurred
abroad
Invoiced value
- transport costs incurred in
Croatia
+ insurance costs incurred
abroad
Invoiced value
- transport costs incurred in
Croatia
+ insurance costs incurred
abroad
Correlatio
n SV/IV
SV<FV
4
SV<IV
SV>IV
SV=IV
SV=IV
SV<IV
SV=IV
SV<IV
SV<IV
Note:
In the case that the agreed place of delivery is loading or destination port in HR or the agreed place of
delivery in HR is located 100 km near the Croatian border, the place of delivery is considered to be the
Croatian border, so the transport and insurance costs are not necessary to deduct or add to the
invoice value.
4
Depending on the place of delivery in the Republic of Croatia.
84