1. INTRASTAT thresholds in 2020

The Intrastat thresholds in 2020 remain the same as in 2019, namely:

·        Threshold value for ARRIVALS = HRK 2.200.000,00;

·        Threshold value for DISPATCHES = HRK 1.200.000,00.

2. New Combined Nomenclature (CN) for 2020

The CN for 2020 was published under the title “Commission Implementing Regulation (EU) 2019/1776 of 9 October 2019 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (SL L 280/1, 31.10.2019).

3. New INCOTERMS 2020 rules apply

As from 1 January 2020 the new INCOTERMS 2020 delivery terms apply. The most significant changes are the change of the rule name DAT to DPU (Delivered at Place Unloaded) and the change of the insurance level for CIF and CIP terms of delivery. The new parity DAP is included in all codebooks used by reporting units/Intrastat agents when completing the Intrastat form.

4. Statistical value (SV) need not be computed

In order to reduce the administrative burden on entrepreneurs, the statistical value of goods in 2020 will be mathematically computed by the Customs Administration – Intrastat Helpdesk according to annual correction factors defined by Croatian Bureau for Statistics. This means that reporting units/Intrastat agents are no longer required to compute the statistical value on Intrastat forms for the period from January 2020 onwards. However, for technical reasons, the field “Statistical value” in Intrastat forms for 2020 MUST NOT be left blank!

Thus, during 2020 reporting units/Intrastat agents can choose between entering the amount of the invoice value into the field “Statistical value”, or, as before, compute the statistical value using the formulas from the corresponding codebooks.

5. Small transactions (of value less than EUR 200) – new CN code 9950 0000 

In order to reduce the administrative burden on entrepreneurs, as from 1 January 2020 the new CN code 9950 0000 has been introduced into the Croatian Intrastat system intended for reporting small transactions.

Small transaction is an invoice item in the amount of EUR 200 or less, which can be reported on the Intrastat form under the CN code 9950 0000, with some restrictions. The CN code 9950 0000 is applied optionally, what means that reporting units/Intrastat agents will be able to continue to use the precise CN code for small transaction goods instead of this simplified CN code.