Supporting Activity: Intrastat

  • Intrastat (Intra EC Trade Statistics) is a special data system for collecting statistics on the trade of goods between the Member States of the European Union (EU).

    WHO SHOULD SUBMIT THE INTRASTAT REPORTS?
    The Intrastat report should be submitted by those enterprises that are registered in the VAT bearers register and whose foreign trade turnover has exceeded the statistical threshold. The statistical threshold is set up by Statistics Estonia on the basis of the foreign trade data for the previous year. In case of calculation of the thresholds the turnovers of dispatches and arrivals are observed separately. The report should be submitted only about this flow for which the turnover has exceeded the statistical threshold. In 2009 the value of the statistical threshold is 2 million Estonian kroons.

    The Intrastat report should be submitted:
    1. If the dispatches and arrivals turnover exceeded the statistical threshold (2 million Estonian kroons) in the year of 2008. In this case the report should be submitted since January 2009 until the end of the year and every month.
    2. If the dispatches and arrivals turnover exceeded the statistical threshold (2 million Estonian kroons) in the current year 2009. In this case the enterprise should start submitting reports on this goods flow since the month of the overcoming the threshold and until the end of the reporting year every month.
    The Intrastat report should be submitted also by foreign enterprises registered in the Estonian VAT register or their representatives.

    The Intrastat report should not submitted by persons who are exempt from filling in the VAT declaration. These are private persons and legal persons who are not registered in the VAT bearers register. The Intrastat report refers only to trade with EU Member States. Transactions with non-EU Member States are not included in the Intrastat report. All trade transactions between the Member States (excl. goods in transit - goods being transported through the territory of Estonia) have to be included in Intrastat report. In case of Intrastat the transfer of ownership of goods is not the determining factor (except for specific cases as purchase/sale of ships and aircraft). The only factor of paramount importance is that the goods must have physically moved between Member States.

    If only invoices are dispatched from another Member State to Estonia or in the opposite direction, but no actual movement of goods occurs between Estonia and the other Member State, then Intrastat report should not be submitted.