Knowledge Base: E-commerce Accounting and VAT Compliance

New Intrastat thresholds in Estonia: Requirements and procedures

New Intrastat thresholds in Estonia: Requirements and procedures

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Date24 May 2024
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To effectively monitor and analyze intra-EU trade, Estonia employs the Intrastat system, which requires businesses to submit regular declarations. The rules concerning thresholds, submission deadlines, and procedures are strictly defined, ensuring clarity and efficiency in the process. Below is a detailed overview of the Intrastat requirements in Estonia.


General information and responsible authorities

Intrastat declarations in Estonia are submitted to Statistics Estonia, the main supervisory authority for this process. This institution is responsible for collecting, analyzing, and publishing data on the country’s foreign trade. As part of its duties, Statistics Estonia monitors the flow of goods between Estonia and other EU member states, as well as trade with non-EU countries. Strict control and reliable analysis of economic data are crucial for the effective functioning of the EU’s internal market and for making informed political and business decisions. All necessary information and forms required to correctly complete Intrastat declarations can be found on the official Statistics Estonia website. This enables businesses and other entities involved in trade to efficiently fulfill their reporting obligations.


Declaration periods and submission deadlines

VAT-registered businesses in Estonia are required to submit monthly Intrastat declarations, which is a key element in monitoring and reporting foreign trade. The submission deadline is the 14th day of the month following the reporting period, meaning businesses have limited time to collect and submit the necessary data. This is important to ensure continuity and accuracy in reporting, which is vital for analyzing trade trends and making strategic decisions.

It is important to note that submission deadlines do not get extended even if they fall on a weekend or holiday. Therefore, businesses must be aware and plan their actions to meet the deadlines. Failure to comply with submission deadlines may result in reminders from the responsible authorities, leading to additional administrative burdens and financial consequences.


Intrastat thresholds in Estonia

A VAT-registered business in Estonia must start submitting Intrastat declarations if it exceeds the relevant threshold within a year. This means that declarations must be submitted from the month in which the threshold is reached or exceeded. However, there is a possibility of exemption from the obligation to submit declarations if the business’s deliveries/receipts did not reach or exceed the threshold value in the previous year.


Submission methods

  1. Paper Submission
    Paper forms for Intrastat declarations can be found on the Statistics Estonia website. They should be filled out according to the guidelines, preferably in capital letters. The completed declaration must be scanned and sent via email to stat@stat.ee or to a specified address.
  2. Electronic Submission
    For electronic submission, the online environment eSTAT is used. The business must request the creation of a main user account. Additional information on using eSTAT can be obtained by calling +372 625 9100.

Current thresholds in Estonia

The current Intrastat dispatch threshold in Estonia is €350,000, meaning businesses must submit Intrastat declarations if the value of their exports exceeds this amount within a tax year. This is a significant change compared to the previous limit of €270,000. The increase in this threshold may reflect growing trade activity of businesses in Estonia and changing trends in foreign trade.

The import threshold has risen from €400,000 to the current €700,000. This substantial increase suggests that larger businesses importing higher quantities of goods no longer need to submit Intrastat declarations if the value of imported goods does not exceed this new threshold. This change may impact the administrative burden on businesses and the process of monitoring foreign trade by the responsible authorities.


Declaration corrections

For paper declarations, a copy of the original declaration with appropriate corrections should be sent. For electronic submissions, corrections must be made in the appropriate file and sent via email with a statement.


Zero declarations

If a business is required to submit monthly Intrastat declarations, zero declarations must be submitted for months in which no intra-EU deliveries or acquisitions took place.


Penalties

Penalties for non-compliance with Intrastat requirements are an important tool to ensure thoroughness and accuracy in trade data reporting. In Estonia, these can be as high as €9,600, representing a significant financial penalty for businesses not adhering to the regulations.

It is important to note that the authorities overseeing the Intrastat process can enforce these penalties if discrepancies are found in the declarations or if they are submitted late. Therefore, both small and large businesses should be particularly careful and diligent in this regard to avoid the risk of financial penalties.


VAT rates in Estonia

The VAT rates in Estonia have recently changed. The current standard VAT rate is 22%, raised from 20% as of January 1, 2024. This rate applies to all products and services that do not qualify for reduced rates – 9%, 5%, and 0%. The 9% rate applies to some pharmaceuticals, medical equipment for the disabled, press publications, and hotel services. The second reduced rate of 5% covers press publications on physical and electronic media. The third reduced rate of 0% applies to intra-EU and international transport.

For more information on VAT rates in Estonia, please see our article: https://amavat.eu/estonias-vat-rate-increase-in-2024/.


Summary

Intrastat reporting in Estonia is a crucial tool for monitoring intra-EU trade. Businesses must strictly comply with declaration requirements to ensure the proper functioning of the process and avoid potential penalties. Ensuring the timeliness and accuracy of submitted declarations is key to the effective operation of the Intrastat system in Estonia.

For any questions or additional information, please contact our team of experts, ready to provide assistance and support: Contact us – amavat®.

Iga Turniak

Junior Process Management & QM Specialist at getsix®, Marketing Assistant at getsix® and amavat®. With the company since March 2022. Interested in SEO, content marketing, and the e-commerce industry.

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