Intrastat is a statistical reporting system used by EU member states to track the movement of goods across borders within the European Union. Businesses exceeding certain trade thresholds must submit detailed monthly reports on their EU trade.
ESL (EC Sales List) is a report required from VAT-registered businesses in the EU detailing goods and sometimes services sold to businesses in other EU member states, used for monitoring VAT obligations and ensuring correct VAT allocation across EU countries.
Learn more about Intrastat and ESL in Croatia in our comprehensive guide below.
A VAT-registered company in Croatia that delivers products or services to a VAT-registered customer in another EU country must notify and submit the return electronically to the Croatian Tax Authorities.
The company must produce an EC Sales List (ESL) detailing each EU customer and the value of supplies and services provided during the period.
Frequency: | Description |
Monthly | The total amount of ICS exceeds EUR 100.000. |
Quarterly | The total amount of ICS does not exceed EUR 100.000 |
Deadlines | Description |
Monthly | End of the month following the end of the period |
Quarterly | End of the month following the end of the period |
Last Updated: 29/12/2023
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