Commentary

Intrastat returns

12 Estonia
12 Estonia | Commentary

Intrastat returns

12 Estonia | Commentary

Intrastat returns

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, instead of imports and exports. Statistics Estonia is the institution responsible for the collection of Intrastat data in Estonia directly from enterprises involved in foreign trade.

Intrastat returns must be submitted by persons who are registered for VAT and whose foreign trade turnover has exceeded the statistical threshold. In 2021, the threshold is €230,000 for arrivals and €130,000 for dispatches. When one of these thresholds has been reached, Intrastat returns must be submitted, starting from that month, to Statistics Estonia by the 14th working day following the reporting month.

In calculating the thresholds, the turnovers of dispatches and arrivals are observed separately, and only dispatches to and arrivals from EU member states are taken into account.

Nil Intrastat reports are also required in Estonia.

The declarations can be filed electronically or in paper

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