- Unchanged Statistical Threshold: The statistical threshold for dispatches in Estonia remains at €350,000 for 2025, requiring businesses that exceeded this threshold in 2024 to continue submitting Intrastat data and report dispatches if they surpass the threshold in 2025.
- Discontinuation of Arrivals Questionnaire: Statistics Estonia will no longer require the arrivals questionnaire starting in 2025, as existing import data is deemed sufficient, though this change will not affect businesses using XML or complex file submissions to eSTAT.
- New VAT Identification Requirement and Commodity Code Changes: A new mandatory VAT identification field has been introduced in the Intrastat dispatches questionnaire to improve data accuracy, alongside 66 adjustments in the 2025 Combined Nomenclature for commodity codes, including deletions, additions, and revisions, necessitating careful review by businesses to ensure compliance.
Source Taxually