Estonia VAT - The Rates & Registration

If your company is not established in Estonia and is providing ‘taxable supplies’ of goods or services in Estonia, it might have to attain a non-resident VAT registration. This follows the EU VAT Directive, foreign traders are legally obliged to register for VAT in certain situations, in order to report taxable transactions and declare the VAT that needs be charged.

It is imperative that all businesses with any commercial actions in Estonia evaluate their compliance responsibilities and register before beginning any taxable transactions, if applicable.

What you should know

There are numerous circumstances in Estonia that can generate the responsibility to register for VAT. Below are some of the most common cases:

Goods being imported into Estonia from outside the EU;
Goods being bought or sold in Estonia;
Selling goods from Estonia that are delivered to customers out with Estonia (this applies to business or private customers);
Obtaining goods in Estonia from another country within the EU (Intra-community acquisitions);
Inventory of stock in Estonia for sale, circulation or delivery;
eCommerce sales of goods to customers, subject to Distance Selling VAT registration thresholds;
Arranging events in Estonia, if attendees or delegates pay admission.

If you are presently, or planning to conduct any of the above (or similar) transactions in Estonia, you should contact amavat^® immediately to allow us to help you be VAT compliant.

VAT Rates, the Formats & the Thresholds

VAT Rates	VAT No. Format	Distance Selling Threshold	Intrastat Threshold
22% (Standard) 9%/5% (Reduced)	EE123456789	€ 35,000	€ 700,000 (Arrivals) € 350,000 (Dispatches)

*amavat^® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 08.02.2024.

Additional VAT information for Estonia

‘VAT Return’ Periods
Monthly

‘Annual Returns’
Not required

‘EC Sales Lists’ frequency
Monthly

‘EC Purchase Lists’
Not required

Additional reporting requirements
Not required

‘Extended Reverse Charge’
If services are provided by a non-established business to a VAT registered customer in Estonia and are subject to the reverse charge, the customer should account for the VAT. The reverse charge similarly applies to certain domestic transactions between taxable persons. This relates to supplies connected to immoveable property and waste metal. Please contact amavat^® if you would like further information of how the extended reverse charge applies in Estonia.

‘Fiscal Representation’
A business established in a country out with the EU must retain a tax representative to register for VAT in Estonia.