Since 1 January 2025, Estonia has simplified its reporting obligations by integrating Intracommunity Listings (EC Sales List) directly into VAT returns.
📝 What this means for businesses
Intra-community supplies between Estonia and other EU Member States must now be reported directly in VAT returns, eliminating the need to submit a separate EC Sales List declaration.
🔎 Reminder of obligations
When a company carries out an intra-community supply, it must report these transactions in three types of declarations:
The VAT return for the country of dispatch,
The Instrastat declaration,
And previously, the EC Sales List,
now merged with the VAT return.
This change aims to simplify administrative procedures and enhance tax monitoring of intra-community transactions.
Stay informed to ensure full compliance with this new regulation.
