The Croatian Bureau of Statistics and the Customs Administration have published the news regarding Intrastat system for the year 2024.
I. New annual thresholds for inclusion in the Intrastat system for 2024
The new threshold for inclusion in Intrastat for the ARRIVALS flow is EUR 450,000.
The new threshold for inclusion in Intrastat for the DISPATCHES flow is EUR 300,000.
II. New Combined Nomenclature for 2024
The Combined Nomenclature (CN) for 2024 was published in the Official Journal of the European Union under the name Commission Implementing Regulation (EU) 2023/2364 of September 26, 2023. It will apply from January 1, 2024 to December 31, 2024 in all EU member states for the purposes of filling out Intrastat forms.
III. Simplifications in the Intrastat system of the Republic of Croatia
From January 1, 2024, two new codes of the Combined Nomenclature will be introduced into the Intrastat system of the Republic of Croatia, which will enable reporting units to report motor vehicle parts and aircraft parts in a simplified manner:
– CN code 9990 87 00 (motor vehicle parts with a value of less than EUR 1,000 per item on the invoice)
– CN code 9990 88 00 (aircraft parts with a value of less than EUR 1,000 per item on the invoice).
Also, changes were introduced for the existing CN code 9950 00 00, in order to further reduce the administrative burden on entrepreneurs: except for low-value shipments, the CN code 9950 0000 can also be used for items on the invoice with a value of less than EUR 1,000, without value restrictions per form.
IV. Reporting period – changes for sales transactions
From January 1, 2024, all goods that are the subject of a sales transaction (the proof is the invoice that is reported in tax forms) must be reported to Intrastat based on the month in which the taxable event has occurred.
Reporting units that previously reported such goods based on the month of the physical crossing of the goods across the Croatian border very often had discrepancies between Intrastat data and tax data.
These changes are introduced in order to minimize such discrepancies and, in general, to facilitate filling out Intrastat forms.
V. Advances in the Intrastat form
For advances within the EU, the obligation to calculate VAT arises at the moment of acquisition/delivery of goods within the EU (and not before).
The invoice for the received/paid advance within the EU is immediately recorded in the internal accounting documentation, but it is NOT reported in the VAT form or reported to Intrastat.
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Please keep in mind that legislation tends to change frequently. This atricle is therefore necessarily based on our understanding and correct interpretation of the law and practice at the time of issuing this article. This text will not be updated with regard to changes in legislation that occur after the issuance of this article.