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Commentary

Intrastat returns (Croatia)

11 Croatia

All Croatian VAT registered businesses that make intra-EU acquisitions or dispatches in excess of the Intrastat thresholds (see 11.1) will be obliged to file monthly Intrastat returns for acquisitions, dispatches or both.

Intrastat (Intra-EC Trade Statistics) is the special data system for collecting statistics on the trade of goods between EU member states. The concepts 'arrivals' and 'dispatches' are used for Intrastat purposes,

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