Intrastat Updates 2025: Estonia
This year brings some important Intrastat updates in Estonia that impact statistical thresholds, data submission requirements, and classification protocols. Businesses engaged in cross-border trade within Estonia must be aware of the following changes.
Statistical threshold
The statistical threshold for dispatches in 2025 remains unchanged at €350,000. This means enterprises exceeding this threshold in 2024 must continue submitting Intrastat data. Additionally, if a business surpasses the threshold in 2025, it will also be required to report its dispatch data accordingly.
Arrivals questionnaire scrapped
One of the most notable changes this year is that Statistics Estonia will discontinue the arrivals questionnaire starting in 2025. This decision stems from the assessment that existing import data is of sufficient quality for statistical purposes. However, businesses using XML or complex file submissions to eSTAT should note that this change will not impact their reporting processes.
New VAT identification requirement
A significant update in the Intrastat dispatches questionnaire is the introduction of a new mandatory field for VAT identification. Businesses will need to ensure that they use the correct codes for various reporting scenarios. This additional requirement aims to enhance data accuracy and transparency, reinforcing compliance across EU member states.
Commodity code adjustments
The 2025 Combined Nomenclature (CN) introduces 66 changes that businesses must adhere to when classifying goods:
- 34 deletions
- 49 additions
- 1 revision
Companies engaged in international trade should review the updated nomenclature carefully to ensure that their product classifications remain accurate. Misclassification of goods can lead to compliance issues, potential fines, and disruptions in trade operations.
