Main changes in Intrastat 2025
Statistical thresholds
In 2025, the statistical threshold for the dispatches of goods is 350,000 euros (last year, it was the same). It means that, in 2025, Intrastat data have to be submitted by those enterprises whose turnover of goods dispatched to European Union countries exceeded 350,000 euros in 2024. If enterprises exceed the statistical threshold in 2025, they will also have to submit Intrastat data.
Statistics Estonia has decided that the arrivals questionnaire will be abandoned from 2025. After three years of analysis it is now clear that the data on the movement of goods received from other countries are of sufficiently good quality to be used as part of Estonia’s import statistics. Opting out of collecting arrivals data will not result in any changes to the XML or complex files. These can still be used to upload data to eSTAT in the future.
Taxable person or non-taxable legal person identified by individual identification number
Starting from the submission of 2022 data, a new data field “Taxable person or non-taxable legal person identified by individual identification number” is to be completed in the Intrastat dispatches questionnaire. This is a mandatory field where it is necessary to enter a valid VAT identification number with the country code of the recipient (not the buyer) of the goods in another Member State. If the specific recipient of the goods is not known, in 2025, the following special cases should be handled as described below.
• If the partner in the EU is a natural person (citizen), enter code QN999999999999.
• If the partner in the EU is not registered for VAT, enter code QT999999999999.
• If the VAT ID number of your EU partner is unknown and cannot be ascertained, enter code QV999999999999
• If the goods are dispatched to one EU Member State but the invoice is issued to another (triangular transactions), then the VAT ID number of the partner to whom the goods are physically sent is indicated in the Intrastat reports. If the partner’s VAT ID number is not known, enter the VAT ID number for the buyer of goods in the EU to whom the invoice was issued. If the buyer does not have a VAT ID number, indicate their VAT ID as XX999999999999 where XX designates the code of the country of the buyer of the goods, or if the buyer is based outside EU Member States, indicate their VAT ID as XX999999999999 where XX designates the code of the country to which the goods were dispatched.
Changes in classifications
In Intrastat questionnaires for 2025, commodity codes have to be marked according to the Combined Nomenclature of 2025. An overview of the new and deleted codes and the correspondence table can be found in the document “Changes in Combined Nomenclature in 2025”. In the Combined Nomenclature of 2025, there are 66 changes: 34 codes have been deleted, 49 codes have been added, and the explanation of one commodity code has been revised.