Estonia increases 2023 Intrastat threshold

Increase for annual threshold for reporting intra-community movements of goods

The Baltic state of Estonia is hiking the Intrastat goods arrivals and dispatches reporting threshold from 1 January 2023. The changes will be:

• Dispatches: will increase from €200,000 to €270,000
• Arrivals: is unchanged from 2022 at €400,000

Read more in our Estonia VAT guide.

Intrastat – EU goods movement reporting

Intrastat is the intra-EU goods movements reporting regime. It was introduced in 1993 at the time of the introduction of the Single Market and removal of customs checks and declarations between EU member states. Intrastat enables states to track the movement of goods within the EU – both arrivals (imports) and dispatches (exports). Also in an attempt to tackle VAT fraud and reduce the EU VAT Gap.

Thresholds are set relatively high to capture just the largest traders who account for the vast majority of intra-EU trade.

The basic information required includes:

• the identification number allocated to the party responsible for providing information;
• the reference period;
• the flow (arrival, dispatch);
• the commodity;
• the value of the goods;
• the quantity of the goods;
• the partner Member State;
• the nature of the transaction.

2023 EU VAT registration & Intrastat reporting threshold