Estonia Intrastat threshold updates 2026

Dispatches threshold reduced to €325,000 2026

Estonia Statistics, the official economic data body of the government, has provided an update on Intrastat reporting for 2026. The Dispatches threshold is being reduced from €350,000 to €325,000 per annum.

This reduction is to ensure the country meets its EU obligations to capture intra-community goods movements of 95% of all movements.

2025 Intrastat arrivals report withdrawn

From 1 January 2025 the Arrivals report, goods coming into Estonia from other EU states, was 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

2026 EU VAT registration & Intrastat reporting threshold