VATupdate

Share this post on

Intrastat 2025 updates: unchanged thresholds, no arrivals questionnaire, new VAT field, and revised classifications

  • Statistical Threshold and Data Submission: In 2025, the statistical threshold for dispatches remains at 350,000 euros, requiring enterprises that exceeded this in 2024 to submit Intrastat data. If they exceed the threshold in 2025, they must also report data.
  • Elimination of Arrivals Questionnaire: Statistics Estonia will discontinue the arrivals questionnaire starting in 2025, as the quality of existing import data is deemed sufficient for statistical purposes. This change will not affect XML or complex file submissions to eSTAT.
  • Mandatory New Data Field and Classification Changes: A new mandatory field for VAT identification in the Intrastat dispatches questionnaire will be introduced, with specific codes for various scenarios. Additionally, commodity codes must align with the 2025 Combined Nomenclature, which includes 66 changes—34 deletions, 49 additions, and one revision.

Source:

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

Sponsors:

VAT news

Advertisements: