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Goods – intra-EU arrivals

Commentary

Supplies of goods received by Estonian businesses from EU businesses

12 Estonia
12 Estonia | Commentary

Supplies of goods received by Estonian businesses from EU businesses

12 Estonia | Commentary

Supplies of goods received by Estonian businesses from EU businesses

General

An intra-EU acquisition of goods is the acquisition of goods from a taxable person in another EU member state together with the transportation of these goods from the other EU member state to Estonia. This includes the acquisition of new means of transport to Estonia.

The receipt of an intra-EU supply of goods is reported on the Estonian VAT return. In addition, Intrastat reporting may also be required.

Estonian businesses that are not VAT registered but have intra-EU acquisitions from EU suppliers may be required to register for VAT (as a taxable

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