Key takeaways
- Statistical threshold: For 2025, the Intrastat dispatch threshold remains €350,000. Businesses exceeding it in 2024 or 2025 must continue reporting.
- Arrivals questionnaire discontinued: Starting 2025, Statistics Estonia will no longer require the arrivals questionnaire due to improved import data quality.
- New VAT ID requirement: Intrastat dispatch forms now include a mandatory VAT identification field, improving cross-border reporting accuracy.
- Commodity code changes: The 2025 Combined Nomenclature (CN) introduces 66 total updates — including 34 deletions, 49 additions, and 1 revision.
- Companies should review classification codes carefully to avoid misreporting and potential fines.
This year brings some important Intrastat updates in Estonia that impact statistical thresholds, data submission requirements, and classification protocols. Businesses engaged in cross-border trade within Estonia must be aware of the following changes.
Statistical threshold
The statistical threshold for dispatches in 2025 remains unchanged at €350,000. This means enterprises exceeding this threshold in 2024 must continue submitting Intrastat data. Additionally, if a business surpasses the threshold in 2025, it will also be required to report its dispatch data accordingly.
Arrivals questionnaire scrapped
One of the most notable changes this year is that Statistics Estonia will discontinue the arrivals questionnaire starting in 2025. This decision stems from the assessment that existing import data is of sufficient quality for statistical purposes. However, businesses using XML or complex file submissions to eSTAT should note that this change will not impact their reporting processes.
New VAT identification requirement
A significant update in the Intrastat dispatches questionnaire is the introduction of a new mandatory field for VAT identification. Businesses will need to ensure that they use the correct codes for various reporting scenarios. This additional requirement aims to enhance data accuracy and transparency, reinforcing compliance across EU member states.
Commodity code adjustments
The 2025 Combined Nomenclature (CN) introduces 66 changes that businesses must adhere to when classifying goods:
- 34 deletions
- 49 additions
- 1 revision
Companies engaged in international trade should review the updated nomenclature carefully to ensure that their product classifications remain accurate. Misclassification of goods can lead to compliance issues, potential fines, and disruptions in trade operations.
Frequently asked questions
What is the Intrastat threshold for 2025 in Estonia?
The dispatch threshold remains €350,000 for 2025.
Do I still need to file the arrivals questionnaire?
No. The arrivals questionnaire has been discontinued from 2025 onward.
What’s new in the dispatch questionnaire?
Businesses must now include a mandatory VAT identification number for each transaction.
Why was the arrivals form removed?
Statistics Estonia determined that existing import data is accurate enough for statistical purposes.
What are the 2025 commodity code changes?
The Combined Nomenclature (CN) includes 66 updates — 34 deletions, 49 additions, and 1 revision.
How can I ensure compliance with CN updates?
Review and update your product classification codes before filing 2025 Intrastat data.
Does this affect XML submissions via eSTAT?
No. Businesses submitting through XML or complex eSTAT formats are unaffected by the arrivals form removal.
