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)
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.
Need help with your Estonian VAT compliance?
Researching Estonian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.
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