Croatia – Intrastat / EC Sales list

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.

VAT guide croatia information

Intrastat in Croatia

Intrastat is a mechanism for collecting information and creating statistics on the movement of commodities between member states of the European Union’s internal market (EU).


Type of Intrastat: Standard Return
Arrivals HRK 2.500.000
Dispatches HRK 1.300.000

Intrastat must be reported if the company’s annual turnover exceeds the above thresholds. It must be sent to the authorities within ten working days of the reporting month’s conclusion. In the absence of a receipt invoice, the goods declaration is postponed to the following month. If no invoice is received a month later, the system uses the purchase order to value the goods and report the movement.

Selling in Croatia?

We offer an end-to-end VAT Compliance package

EC Sales List in Croatia

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.


The ESL details:
  • the customer.
  • the relevant country codes.
  • the value of goods or services.
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


The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax

Interested in Croatian VAT news?

Subscribe to our Monthly Newsletter

Download the Croatian VAT Guide

* By downloading the guide you agree to subscribe to GVC’s monthly VAT newsletter

Contact GVC for your VAT Compliance in Croatia


Get the latest VAT information directly in your inbox and stay up to date with all VAT developments around the world.

You have Successfully Subscribed!