VAT in Estonia
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!
Selling in Estonia?
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.
Download the Estonian VAT Guide
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