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Estonian VAT – Rates & Registration

If a company not established in Estonia is providing ‘taxable supplies’ of goods or services in Estonia, it may have to obtain a non-resident VAT registration. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for VAT in certain circumstances in order to report taxable transactions and declare VAT that must be charged.

What you need to know

There are various scenarios that would trigger an obligation to register for VAT in Estonia. Some of the most common examples are:

  • Importing goods into Estonia from outside the European Union
  • Buying and selling goods in Estonia
  • Selling goods from Estonia which are delivered to customers outside of Estonia (business or private customers)
  • Acquiring goods in Estonia from another EU country (Intra-community acquisitions)
  • Holding inventory in Estonia for sale, distribution or consignment
  • E-commerce sales of goods to consumers, subject to Distance Selling VAT registration thresholds
  • Organising events in Estonia where attendees or delegates must pay admission

If you are currently, or plan to conduct any of the above (or similar) transactions in Estonia, you should contact us immediately for a complimentary consultation.

Estonian VAT Rates, Formats & Thresholds

VAT Rates VAT Number Format Distance Selling Threshold Intrastat Threshold
20% (Standard) EE123456789 € 35,000 €200,000(Arrivals)
9% (Reduced) € 130,000 (Dispatches)
VAT return periods

Monthly

Annual returns

No

EC Sales Lists frequency

Monthly

EC purchase lists

No

Other reporting requirements

No

Extended reverse charge

Services provided by a non-established to a VAT registered customer in Estonia and subject to the reverse charge and the customer accounts for the VAT. The reverse charge also applies to certain domestic transactions between taxable persons. This applies to supplies related to immoveable property and waste metal. Please contact us if you would like details of how the extended reverse charge applies in Estonia.

Fiscal Representation

A business established in a country outside the EU must appoint a tax representative to register for VAT in Estonia.

Contact us for a complimentary consultation.

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