[responsive_menu_pro]

VAT in Estonia

We offer a comprehensive up to date guide

The VAT system of Estonia is based on the EU VAT Directive and was implemented into law with the Value-Added Tax Act, Law No. RTI 2003,82,554 which is also known as the Estonian VAT Act (Käibemaksuseadus).

The Estonian VAT system is governed by the Estonian Tax and Customs Board.  As an EU member state, starting May 1st 2004, Estonia’s VAT system is coordinated along the rest of EU’s Member States VAT systems. Therefore, the rulings of the Court of Justice of the European Union (CJEU) have a major impact on the interpretation of the Value-Added Tax Act.

Everything you need to know about VAT registration, returns, Tax Representation (if applicable), and your legal duties in Estonia is conveniently located right here!

VAT guide Estonia

Selling in Estonia?

We offer an end-to-end VAT Compliance package

Scope of Taxation

In Estonia, the following transactions are charged with VAT: 

 

  • Supply of goods and services in Estonia by a taxable person. 
  • Intra-Community procurement of goods from another EU Member State by a taxable person. 
  • The import of goods from outside the EU, except those exempt from tax. 
  • The supply of services, if the place of supply is not Estonia, except those exempt from tax. 

According to the Estonian VAT Act, Taxable persons include: 

 

  • Natural or legal persons who carry out economic activity and are registered or required to be registered as taxable persons. 
  • Taxable persons in a foreign or member state treated as liable to VAT according to the legislation of the foreign state. 
  • Limited liability entities who are registered or required to register as a taxable person with limited liability according to the Estonian VAT Act Section 21.

Interested in Estonian VAT news?

Subscribe to our Newsletter

 

Estonia –  General VAT information

 

National Legislation  Estonian Tax and Customs Board
Ministry of Finance of the Republic of Estonia 
VAT in local language  Käibemaks 
VAT number format  

 

EE+9 digits 
EE123456789 
VAT rates 

 

Standard 20%; Reduced 9% 
Zero-rated (0%) and exempt 
Frequency  Monthly 
Thresholds 
Registration   
Established  EUR 40,000
EUR 10,000 for taxable persons with limited liability 
Non-established  None 
Intra-Community acquisitions  None 
Intra-EU Distance sales and electronically supplied services to consumers (OSS)  EUR 10,000 
Recovery of VAT by non-established businesses  Yes 
Compliance Returns and Deadlines 
VAT Return  20th day following the end of the filing period 
European Sales Listing  20th day following the end of the filing period 
Intrastat  10th day following the end of the filing period 
Annual Return  Annual returns are not required in Estonia. 


 

 

Last Updated: 08/07/2022

Disclaimer

The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax

Contact GVC for your VAT Compliance in Estonia

SUBSCRIBE TO GLOBAL VAT NEWSLETTER

Get the latest VAT information directly in your inbox and stay up to date with all VAT developments around the world.

You have Successfully Subscribed!