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Estonia Intrastat Arrivals scrapped 2025

Intrastat arrivals report withdrawn

Estonia Statistics, the official economic data body of the government, has provided an update on Intrastat reporting for 2025

Dispatches, reporting of goods leaving Estonia to other EU member states, will remain in place with a threshold of €350,000.

But the Arrivals report, goods coming into Estonia from other EU states, will be scrapped. After three years of analysis Estonia Statistics concluded that the data on the movement of goods received from other countries are of sufficiently good quality to be used as part of Estonia’s import statistics. Opting out of collecting arrivals data will not result in any changes to the XML or complex files. These can still be used to upload data to eSTAT in the future.

Read more in our Estonia VAT guide.

Check EU intrastat thresholds across the 27 member states, including Northern Ireland – EU Intrastat special requirements after Brexit.

Intrastat reporting was introduced at the time of the launch of the EU Single Market in 1993 following the dropping of customs checks and reporting on movement of goods between EU member states. Intrastat enables customs and tax authorities to track trade, but increasingly to identify VAT fraud.

Common Intrastat headings:

  • Reporting period
  • Type of declaration
  • Customs Chamber Code
  • Consignee (for import) or consignor (for export)
  • Representative
  • Total invoice value
  • Total number of items
  • Item number
  • Item description
  • Country of dispatch or destination code
  • Transaction type code
  • Item code
  • Country of origin code
  • Net weight
  • Quantity in the supplementary measurement unit
  • Invoice value
  • Person filling in
  • Counterparty’s VAT identification number

2025 EU VAT registration & Intrastat reporting threshold

Country VAT Registration thresholds Intrastat thresholds
Resident Non-resident Arrivals Dispatches Arrivals Statistical Dispatches Statistical
EU One-Stop Shop €10,000 €10,000 EU sellers only - - - -
Austria €42,000 Nil €1,100,000 €1,100,000 €12m €12m
Belgium €25,000 Nil €1,500,000 €1,000,000 €25m €25m
Bulgaria BGN 100,000 Nil BGN 1.7m BGN 2.2m €17m €36.1m
Croatia €60,000 Nil €450,000 €300,000 €450,000 €300,000
Cyprus €15,600 Nil €350,000 €75,000 €2.7m €5.8m
Czechia CZK 2m Nil CZK 15m CZK 15m CZK 30m CZK 30m
Denmark DKK 50,000 Nil DKK 22m DKK 11m DKK 22m DKK 11m
Estonia €40,000 Nil Withdrawn €350,000 Withdrawn €350,000
Finland €20,000 Nil €800,000 €800,000 €800,000 €800,000
France Goods €85,000 Services €37,500 Nil Discretionary Discretionary Discretionary Discretionary
Germany €22,000 Nil €800,000 €500,000 €49m €51m
Greece Nil Nil €150,000 €90,000 €150,000 €90,000
Hungary  HUF 12m Nil HUF 270m HUF 150m HUF 5.5bn HUF 15bn
Ireland Goods €85,000 Services €42,500 Nil €500,000 €635,000 €5m €34m
Italy €85,000 Nil See country guide See country guide See country guide See country guide
Latvia €50,000 Nil €350,000 €200,000 €5m €7m
Lithuania €55,000 Nil €570,000 €400,000 €7m €10m
Luxembourg €50,000 Nil €250,000 €200,000 €4m €8m
Malta Goods €35,000 Other €30,000 Nil €700 €700 €700 €700
Netherlands €20,000 Nil Discretionary Discretionary Discretionary Discretionary
Poland PLN 200,000 Nil PLN 6.0m PLN 2.8m PLN 105m PLN 158m
Portugal Nil Nil €600,000 €600,000 €6.5m €6.5m
Romania RON 300,000 Nil RON 1m RON 1m RON 10m RON 20m
Slovakia €62,500 Nil €1m €1m €1m €1m
Slovenia €60,000 Nil €220,000 €270,000 €4m €9m
Spain Nil Nil €400,000 €400,000 €400,000 €400,000
Sweden SEK 120,000 Nil SEK 15m SEK 4.5m SEK 15m SEK 4.5m
Non-EU
Bosnia BAM 100,000 Nil n/a n/a n/a n/a
Iceland ISK 2m Nil n/a n/a n/a n/a
Montenegro €35,000 Nil n/a n/a n/a n/a
Norway NOK 50,000 Nil n/a n/a n/a n/a
Russia RUB 8m (on application) Nil n/a n/a n/a n/a
Switzerland CHF 100,000 CHF 100,000 global income n/a n/a n/a n/a
Turkey Nil Nil n/a n/a n/a n/a
UK (Intrastat Northern Ire only) £90,000 (Apr 2024) Nil £500,000 £250,000 £24m £24m

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