Methodology

Intrastat – what is it?

Intrastat is the statistical report on the company’s foreign trade with the European Union member countries. The Intrastat report replaces customs declaration (SAD) in intra-EU transactions, and the Intrastat system has been established in all the EU Member States. Intrastat is one of the most complicated statistical reports: every declaration line has up to 17 data fields that must be classified using 6 different classifications. The number of monthly lines can reach thousands. This makes Intrastat a difficult and burdensome obligation for data providers.

Intrastat in Estonia

The Intrastat system was first implemented in Estonia in 2004, when Estonia became a member of European Union. The authority that is responsible for Intrastat in Estonia is Statistics Estonia. The Intrastat report can be submitted either on paper or electronically. The deadline for submitting the report is the 14th  day after the reference month. Non-responding or providing invalid data may result in sanctions and fines for the data provider.

Intrastat data providers

Reporting Intrastat is mandatory for companies that have VAT-obligation in Estonia and have exceeded the statistical threshold for the reference year. In 2013 the statistical threshold is 130 000 EUR for dispatches and 200 000 EUR for arrivals. Intrastat must be reported only for the flow that has exceeded the statistical threshold. Your company’s Intrastat obligation can be checked from Statistics Estonia.

Intrastat methodology

Intrastat covers all trade transactions between the EU Member States including processing, warehousing and intra-company trade. Repairs and transit trade are excluded. Intrastat deals only with physical goods and does not cover services. The goods must be declared in the same reference month they crossed the border.

Intrastat classifications

Every product must be classified by a 8-digit commodity code according to the Combined Nomenclature (CN). CN contains approximately 10 000 different codes that may be updated every year. Other fields that require classifications are supplementary unit, partner country, nature of transaction, mode of transport and delivery terms.

How can Intrastati Abi help you?

Our company has high competence in managing the Intrastat methodology and full knowledge of the Intrastat system in Estonia. Offering our services, we will prepare the Intrastat report of high quality for your company and also solve all problems related to the Intrastat obligation.