Who may be required to register as a VAT payer?
Obtaining an EU VAT certificate and VAT registration applies to businesses that:
- import goods into Estonia,
- sell from the Estonian area directly to natural persons from other EU countries,
- sell from Estonia to EU traders in the context of intra-Community supply of goods,
- make intra-Community acquisitions of goods in Estonia,
- are carrying out construction work in Estonia,
- conduct distance sales to Estonia above a limit of EUR 10,000 per year (this is the pan-European limit).
VAT is charged on the supply of goods and services in connection with business activities and the self-supply of goods and services. The tax payer is a self-employed individual registered for VAT.
The taxable period is the calendar month. VAT returns must be submitted to the tax office by the 20th of the month following the taxable period.
Foreign entities operating in Estonia must also comply with rules on, inter alia, invoicing and the archiving of invoices and records.
Currently, VAT rates in Estonia are:
- 20% – base rate
- 9% – reduced rate (medical equipment dedicated to people with disabilities, some pharmaceutical products, newspapers and magazines, books, hotel accommodation)
- 0% – intra-Community transactions and international transport
Services we provide in this country:
- VAT Registration
- VAT Settlements
- VAT Consulting