Estonia – Intrastat / EC Sales list
If a business is involved in intra-Community trade and exceeds the threshold set by the authorities, it may be required to submit monthly Intrastat reports to Statistics Estonia. Intrastat serves as a means for the authorities to gather information and generate statistical reports regarding the movement of goods among EU member states. It is important to note that arrivals and dispatches must be reported separately in the Intrastat reports.
Learn more about Intrastat and ESL in Estonia in our comprehensive guide below.
Intrastat in Estonia
If the prior years’ total annual value of the trade exceeds the following threshold, Intrastat declarations must be reported.
| Type of Intrastat: | Standard Return |
| Arrivals | EUR 230,000 |
| Dispatches | EUR 130,000 |
The declarations must be reported monthly and must be submitted on or before the tenth day of the month following the reporting period. If the threshold is exceeded and there’s no intra-Community trade, a NIL report must be submitted.
Selling in Estonia?
EC Sales List in Estonia
Under Section 28 of the Estonian VAT Act, a taxable person must submit an EC Sales List (ECL) on intra-community supplies if the following requirements are met:
- If the taxpayer engaged in intra-community supplies of goods during the reporting period (includes transfers of goods under triangulation and call-off stock).
- If the taxpayer provided services to a taxable person with limited liability of another member state (the tax rate of the services supplied must not be zero).
A taxable person must submit an EC Sales List (ESL) containing details of each EU customer and the value of supplies and services provided during the period.
The ESL details:
- The customer.
- The relevant country codes.
- The value of goods or services.
The reports must be submitted to the authorities on or before the 20th of the month following the reporting period. If an amendment of the previous period’s submission is needed, the taxable person must submit a report regarding the amendment detailing the concern to the tax authority.
If there are no Intra-Community Supplies for the period, there is no need to submit an ESL return.
Last Updated:01/11/2023
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