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!
In Estonia, the following transactions are charged with VAT:
According to the Estonian VAT Act, Taxable persons include:
|National Legislation||Estonian Tax and Customs Board
Ministry of Finance of the Republic of Estonia
|VAT in local language||Käibemaks|
|VAT number format
|Standard 20%; Reduced 9%|
|Zero-rated (0%) and exempt|
EUR 10,000 for taxable persons with limited liability
|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
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