Estonia Intrastat

Estonian VAT registered businesses, both resident and non-resident, will be required to submit additional reporting on the movement of goods across EU borders. These are in addition to VAT returns and are known as Intrastat filings. These filings list the movement of goods across national borders. As well as sales and purchases to other companies, the Intrastat includes movements of goods by the same company. Intrastat filings are administered in Estonia by Statistics Estonia.

When do Estonian Intrastat reports have to be completed? 

Intrastat filings list the goods sent out of Estonia as ‘dispatches’, as well as goods brought into Estonia as ‘arrivals’. Intrastat does not apply if the goods are coming in from outside of Europe (‘imports’) or being sent out of the EU (‘exports’).

If the dispatches and/or arrivals of a business exceed certain thresholds, the business is required to provide additional monthly information through Intrastat "Supplementary Declarations" (SDs). SDs can be submitted electronically or on paper.

What are the Estonian Intrastat reporting thresholds?

Intrastat returns only need to be completed once the reporting thresholds are exceeded. The threshold for Estonian Intrastat arrivals is €200,000. The threshold for Estonian Intrastat dispatches is €130,000. More detailed reporting is required if arrivals exceed €6million and €5.5million for dispatches.

Estonian Intrastat thresholds (per annum)

Arrivals Dispatches
€200,000 €130,000

What information is included in an Estonian Intrastat filing?

Each movement of goods across the Estonian national border to/from another EU country must be listed. This shipment lists should include the trade classification, value, quantity, weight, commodity code and country of arrival or dispatch.

When should Estonian Intrastat be filed?

Monthly Intrastats should be filed within 14 days of the end of the month to which they relate. There may be minor infringement penalties of up to €2,000 for late filings or inaccuracies.

Latest Estonian news

EU moves new B2C VAT liabilities to marketplaces 2021

December 12, 2018

On 12 December, the European Commission published details of a new rule which would make large online marketplaces responsible for calculating, collecting and remitting VAT on certain B2C cross-border transactions below €150. Where goods are imported by an EU or non-EU merchant, and then sold via a marketplace in another EU country..

Estonia raises VAT registration threshold

March 30, 2017

The European Union has given Estonia approval to increase its VAT registration threshold from €16,000 to €40,000 per annum.  This approval permits Estonia to...

Avalara VAT Reporting content updates 09-03-2017

March 9, 2017

France: The 2017 group VAT Return in PDF format is now available. Estonia: 1. The English translated version of the 2017 VAT Books is...